Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
An assessment order under the GST regime was held vitiated because it did not bear a Document Identification Number, following the Court's earlier view that absence of a DIN invalidates the order. The order was therefore set aside and the matter remanded for fresh assessment after hearing the taxpayer. On the delayed writ challenge and disputed portal service, the Court did not finally resolve the service controversy but held that petitions attacking assessment orders with patent irregularities could be entertained on terms. Relief was made conditional on deposit of 20% of the disputed tax, with the period of writ pendency excluded for limitation and liberty preserved to raise all contentions before the Assessing Officer.
An assessment order under the GST regime was held vitiated because it did not bear a Document Identification Number, following the Court's earlier view that absence of a DIN invalidates the order. The order was therefore set aside and the matter remanded for fresh assessment after hearing the taxpayer. On the delayed writ challenge and disputed portal service, the Court did not finally resolve the service controversy but held that petitions attacking assessment orders with patent irregularities could be entertained on terms. Relief was made conditional on deposit of 20% of the disputed tax, with the period of writ pendency excluded for limitation and liberty preserved to raise all contentions before the Assessing Officer.
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