Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Recovery of tax before expiry of the second appeal period was challenged, with the dispute centred on refund or re-credit of the amount recovered from the taxpayer's bank account. HC disposed of the writ petition by granting liberty to the taxpayer to apply for refund of the sum re-credited to its E-Cash ledger after recovery, and directed the competent authority to decide the application in accordance with law within the time fixed by the Court.
Recovery of tax before expiry of the second appeal period was challenged, with the dispute centred on refund or re-credit of the amount recovered from the taxpayer's bank account. HC disposed of the writ petition by granting liberty to the taxpayer to apply for refund of the sum re-credited to its E-Cash ledger after recovery, and directed the competent authority to decide the application in accordance with law within the time fixed by the Court.
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