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...
Waiver of interest u/s 234C - accruing of income of demerged company - demerger scheme was under contemplation does not mean that approval by the High Court was a certainty - hence till the approval was granted, demerged company could not have anticipated or contemplated flowing of the income in its coffers - Commissioner committed a serious error in rejecting the application for waiver of interest
Waiver of interest u/s 234C - accruing of income of demerged company - demerger scheme was under contemplation does not mean that approval by the High Court was a certainty - hence till the approval was granted, demerged company could not have anticipated or contemplated flowing of the income in its coffers - Commissioner committed a serious error in rejecting the application for waiver of interest
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