School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Section 179 director-liability proceedings must comply with natural justice before a company's tax dues are fastened on a director. Determining liability without considering the director's reply and supporting documents breaches that requirement. The High Court quashed the liability order because the response and accompanying material had been overlooked, and remanded the matter for a fresh decision in accordance with law and natural justice within 12 weeks.
Section 179 director-liability proceedings must comply with natural justice before a company's tax dues are fastened on a director. Determining liability without considering the director's reply and supporting documents breaches that requirement. The High Court quashed the liability order because the response and accompanying material had been overlooked, and remanded the matter for a fresh decision in accordance with law and natural justice within 12 weeks.
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