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 - discrepancy in Form 38, E-Sugam form - the Officer managing the Check Post after verifying the goods should have filled up the Column 8 of Form 38 in accordance with the documents and there was no occasion for imposing a penalty as has been done by the Assessing Officer and upheld by the Commercial Tax Tribunal.
Imposition of penalty - discrepancy in Form 38, E-Sugam form - the Officer managing the Check Post after verifying the goods should have filled up the Column 8 of Form 38 in accordance with the documents and there was no occasion for imposing a penalty as has been done by the Assessing Officer and upheld by the Commercial Tax Tribunal.
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