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Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
Reassessment u/s 147 - reopening by the AO on the basis of vague and irrelevant information, which was indefinite and far-fetched for the formation of any belief that sale of agricultural land was chargeable to tax - reasons recorded by the AO for the belief which was formed by him failed to satisfy the mandatory requirements of section 147 - order was bad-in law
Reassessment u/s 147 - reopening by the AO on the basis of vague and irrelevant information, which was indefinite and far-fetched for the formation of any belief that sale of agricultural land was chargeable to tax - reasons recorded by the AO for the belief which was formed by him failed to satisfy the mandatory requirements of section 147 - order was bad-in law
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