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...
Imposition of penalty - Appellant did not file the ST-3 returns nor paid service tax within the stipulated time - The question of invoking of Section 80 of the Act in such cases would not arise because Section 78 itself supposes lack of bona-fides on the part of the assessee - Levy of penalty confirmed
Imposition of penalty - Appellant did not file the ST-3 returns nor paid service tax within the stipulated time - The question of invoking of Section 80 of the Act in such cases would not arise because Section 78 itself supposes lack of bona-fides on the part of the assessee - Levy of penalty confirmed
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