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...
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Refund of excess service tax paid - It is just that excess amount paid by the assessee and happily accepted by the Revenue without raising any objection, which is being sought by the appellant - the claim for the same could never be barred by limitation.
Refund of excess service tax paid - It is just that excess amount paid by the assessee and happily accepted by the Revenue without raising any objection, which is being sought by the appellant - the claim for the same could never be barred by limitation.
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