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...
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Whether L & T 752 vibratory compactor is a 'motor vehicle' or a 'machinery' and therefore, liable to tax under the KTEG Act - Held that:- Under the Scheme of KTEG Act, Chapter II deals with levy of tax. - Held No - the contention of the Revenue that the motor vehicle is not registered, it cannot be treated as motor vehicle and has to be treated as machinery is without any substance - HC
Whether L & T 752 vibratory compactor is a 'motor vehicle' or a 'machinery' and therefore, liable to tax under the KTEG Act - Held that:- Under the Scheme of KTEG Act, Chapter II deals with levy of tax. - Held No - the contention of the Revenue that the motor vehicle is not registered, it cannot be treated as motor vehicle and has to be treated as machinery is without any substance - HC
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