Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Assessment proceedings issued in the name of a deceased assessee were unsustainable where the death certificate and legal heir certificate showed that death had occurred before the assessment order. The High Court set aside the impugned order because it could not validly be made against a dead person, but left the respondent free to start fresh proceedings against all legal representatives after issuing notice in accordance with the legal heir certificate.
Assessment proceedings issued in the name of a deceased assessee were unsustainable where the death certificate and legal heir certificate showed that death had occurred before the assessment order. The High Court set aside the impugned order because it could not validly be made against a dead person, but left the respondent free to start fresh proceedings against all legal representatives after issuing notice in accordance with the legal heir certificate.
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