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...
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Refund claim - Rule 5 of CCR, 2004 - rejection on the ground that the appellants have not debited cenvat amount in their cenvat account before filing the refund claim - Belated debit cannot come in the ways of sanctioning the refund claim
Refund claim - Rule 5 of CCR, 2004 - rejection on the ground that the appellants have not debited cenvat amount in their cenvat account before filing the refund claim - Belated debit cannot come in the ways of sanctioning the refund claim
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