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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Penalty u/s 271B - violation of section 44AB - TAR obtain within time but filed with belated return - amended Rule 12(2) w.e.f 01.04.2013 - when the amended rule was not applicable as on 30th September, 2012, the assessee has made out the clear case of reasonable cause - no penalty
Penalty u/s 271B - violation of section 44AB - TAR obtain within time but filed with belated return - amended Rule 12(2) w.e.f 01.04.2013 - when the amended rule was not applicable as on 30th September, 2012, the assessee has made out the clear case of reasonable cause - no penalty
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