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...
Reopening of assessment u/s 147 - AY 2005-06 - non granting the approval u/s 10(23C)(vi) - the reopening merely on the basis of that the assessee has not got approval u/s 10(23C)(vi) is not justified. - AT
Reopening of assessment u/s 147 - AY 2005-06 - non granting the approval u/s 10(23C)(vi) - the reopening merely on the basis of that the assessee has not got approval u/s 10(23C)(vi) is not justified. - AT
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