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...
Tax liability of a deceased sole proprietor may be enforced against the legal representatives to the extent of the estate, and death does not extinguish liability for tax, interest or penalty. The operative safeguard is that any adverse determination must be made only after personal hearing and by a reasoned, speaking order. A demand raised in the name of the deceased without hearing the legal representatives is not sustainable. The source also notes that another challenge was not pressed and was left open.
Tax liability of a deceased sole proprietor may be enforced against the legal representatives to the extent of the estate, and death does not extinguish liability for tax, interest or penalty. The operative safeguard is that any adverse determination must be made only after personal hearing and by a reasoned, speaking order. A demand raised in the name of the deceased without hearing the legal representatives is not sustainable. The source also notes that another challenge was not pressed and was left open.
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