Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Defreezing of Bank Accounts of petitioner (third party) - freezing of account on the ground of illegally availed IGST refund of an exporter was deposited in the bank account of the petitioner - even if as per the proviso such period was extended by the Principal Commissioner of Customs or Commissioner of Customs for a further period not exceeding six months, that extended period has also elapsed - Respondents are directed to forthwith unfreeze the seized bank account of the petitioner - HC
Defreezing of Bank Accounts of petitioner (third party) - freezing of account on the ground of illegally availed IGST refund of an exporter was deposited in the bank account of the petitioner - even if as per the proviso such period was extended by the Principal Commissioner of Customs or Commissioner of Customs for a further period not exceeding six months, that extended period has also elapsed - Respondents are directed to forthwith unfreeze the seized bank account of the petitioner - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
