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...
Registration/approval u/s 12AA/80G - rejected on ground that Trustees have wide power but not concluded that the Trust activities were not genuine - ITAT has taken pains to examine the merits itself and since the facts spoke for themselves, there was no need to again send the matter back to the CIT(E) for a fresh determination - No substantial question of law arises
Registration/approval u/s 12AA/80G - rejected on ground that Trustees have wide power but not concluded that the Trust activities were not genuine - ITAT has taken pains to examine the merits itself and since the facts spoke for themselves, there was no need to again send the matter back to the CIT(E) for a fresh determination - No substantial question of law arises
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