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...
The appellant could have entertained bonafide belief that they are eligible for CENVAT Credit on the dumpers and tippers - also there is nothing in the record to indicate that there was suppression, misstatement of fact with intent to evade tax - Extended period of limitation cannot be invoked.
The appellant could have entertained bonafide belief that they are eligible for CENVAT Credit on the dumpers and tippers - also there is nothing in the record to indicate that there was suppression, misstatement of fact with intent to evade tax - Extended period of limitation cannot be invoked.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
