Compromise-and-arrangement extensions may accommodate debt assignment where creditor commercial judgment supports value maximisation and avoids proced...
Delayed-payment surcharge is not taxable tolerance consideration where it penalises default, while meter testing follows electricity distribution trea...
Sufficient cause for delayed revenue income-tax appeals requires bona fides, due diligence and a credible explanation; otherwise limitation bars appea...
Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation...
Foundational assessment satisfaction is essential before initiating penalty for cash receipt of immovable-property sale consideration under section 27...
CENVAT Credit - when the audit team of the department visited the establishment, all the information had been duly made available by the assessee and hence, there was no intent to evade duty - HC
CENVAT Credit - when the audit team of the department visited the establishment, all the information had been duly made available by the assessee and hence, there was no intent to evade duty - HC
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