Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Page of 4881
Press 'Enter' after typing page number.
101 to 120 of 97618 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Settlement applications filed by 30 September 2021 required only...
Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking consideration.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Settlement applications filed by 30 September 2021 required only that the relevant assessment case be pending on the application date; no statutory requirement imposed eligibility by an earlier date. The Board's deadline-relaxation power could not add a prior-eligibility condition absent from the statutory scheme. Where live, unadjudicated notices under sections 153A or 143(2) existed, eligibility could not depend on delayed notice issuance, and differing treatment of years arising from the same search lacked a rational basis. Paragraph 4(i) and the corresponding press release were read down; rejected applications were restored for decision on merits, with consequential assessments subject to that decision. The constitutional challenge to section 245C(5) remained open.
Settlement applications filed by 30 September 2021 required only that the relevant assessment case be pending on the application date; no statutory requirement imposed eligibility by an earlier date. The Board's deadline-relaxation power could not add a prior-eligibility condition absent from the statutory scheme. Where live, unadjudicated notices under sections 153A or 143(2) existed, eligibility could not depend on delayed notice issuance, and differing treatment of years arising from the same search lacked a rational basis. Paragraph 4(i) and the corresponding press release were read down; rejected applications were restored for decision on merits, with consequential assessments subject to that decision. The constitutional challenge to section 245C(5) remained open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
