Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Scope of enquiry made by DIT(E) u/s 12AA regarding the activities of charitable trust – The nature of enquiry would depend on the facts of each case – Contention that scope of the DIT(E) is limited to ascertaining only whether the objects are charitable or not is not acceptable - AT
Scope of enquiry made by DIT(E) u/s 12AA regarding the activities of charitable trust – The nature of enquiry would depend on the facts of each case – Contention that scope of the DIT(E) is limited to ascertaining only whether the objects are charitable or not is not acceptable - AT
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