Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Page of 4891
Press 'Enter' after typing page number.
1821 to 1840 of 97820 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Recovery of erroneously paid drawback under Rule 16, despite the absence of an express limitation period, must be initiated within a reasonable time where fraud or suppression is not alleged. Mere non-production of proof of realisation of export proceeds does not equate to fraudulent availment. An inordinate, unexplained delay in commencing recovery proceedings, compounded by delay in adjudication, rendered the recovery unsustainable. The belated recovery order and consequential bank-account attachment were set aside; the availability of an appellate remedy and delay in seeking writ relief did not bar relief because the order lacked statutory authority.
Recovery of erroneously paid drawback under Rule 16, despite the absence of an express limitation period, must be initiated within a reasonable time where fraud or suppression is not alleged. Mere non-production of proof of realisation of export proceeds does not equate to fraudulent availment. An inordinate, unexplained delay in commencing recovery proceedings, compounded by delay in adjudication, rendered the recovery unsustainable. The belated recovery order and consequential bank-account attachment were set aside; the availability of an appellate remedy and delay in seeking writ relief did not bar relief because the order lacked statutory authority.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
