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...
Amendment of shipping bills - The appellant has requested for amendment to include MEIS benefit. The department does not have a case that the appellant is not eligible for MEIS benefit claimed by them. The appeal has been filed by department stating flimsy grounds that the department would not be able to retrieve the shipping bill so as to check and verify the amendment made etc. - When the law provides for amendment of shipping bill, the department cannot raise such contentions to deny the legal right of an exporter. - AT
Amendment of shipping bills - The appellant has requested for amendment to include MEIS benefit. The department does not have a case that the appellant is not eligible for MEIS benefit claimed by them. The appeal has been filed by department stating flimsy grounds that the department would not be able to retrieve the shipping bill so as to check and verify the amendment made etc. - When the law provides for amendment of shipping bill, the department cannot raise such contentions to deny the legal right of an exporter. - AT
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