Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Technical Defects Do Not Invalidate Assessment; ITAT Upholds Validity of Digitally Signed DIN-Based Orders in Income Tax Case
The ITAT ruled that minor technical defects do not invalidate an income tax assessment. The court upheld the validity of digitally signed DIN-based orders, emphasizing that procedural defects should not nullify substantive compliance in tax assessments.