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...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Quantification of interest and imposition of penalty - duty deposited on old registration number instead of new one - mere mentioning of wrong code in the process cannot result into harsh consequence of entire payment not being recognized as valid - levy of interest and penalty is not sustainable
Quantification of interest and imposition of penalty - duty deposited on old registration number instead of new one - mere mentioning of wrong code in the process cannot result into harsh consequence of entire payment not being recognized as valid - levy of interest and penalty is not sustainable
Note: It is a system-generated summary and is for quick reference only.