Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Default in furnishing TCS statements - statement submitted u/s 200(3) are to be processed u/s 200A and then AO can levy fine u/s 234E - once a procedure has been provided by the legislature, then it does not give discretion to the AO to levy fine without processing the statements - Merely mentioning S. 234E would not become an order u/s 234E in isolation - appeal maintainable
Default in furnishing TCS statements - statement submitted u/s 200(3) are to be processed u/s 200A and then AO can levy fine u/s 234E - once a procedure has been provided by the legislature, then it does not give discretion to the AO to levy fine without processing the statements - Merely mentioning S. 234E would not become an order u/s 234E in isolation - appeal maintainable
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