ITAT Ahmedabad held that CPC cannot suo motu reclassify an apartment owners association as a co-operative society while processing returns under Section 143(1). The Tribunal deleted the Rs. 97,690 ...
“Facially, the option not to issue an opinion relying on Rule 36 is inconsistent with the statutory mandate to issue an opinion pursuant to Section 144.” – CPC Petition The U.S. Supreme Court today ...
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