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...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The notification amends the composition of the specified authority constituted under the Explanation to section 72A of the Income-tax Act, 1961. It substitutes item 5 in Notification S.O. 710(E) to designate the Member (Legislation), Central Board of Direct Taxes, serving ex officio as Additional Secretary in the Department of Revenue, as a member of that authority. The amendment changes the listed membership of the committee responsible for functions assigned to the specified authority under section 72A.
The notification amends the composition of the specified authority constituted under the Explanation to section 72A of the Income-tax Act, 1961. It substitutes item 5 in Notification S.O. 710(E) to designate the Member (Legislation), Central Board of Direct Taxes, serving ex officio as Additional Secretary in the Department of Revenue, as a member of that authority. The amendment changes the listed membership of the committee responsible for functions assigned to the specified authority under section 72A.
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