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...
Reopening of completed assessment - allegation of defective ‘C’ and ‘H’ forms - The action of the 1st respondent in rejecting the claim of the petitioner for concessional rate of tax / exemption on the ground of declarations being defective and also not returning the ‘C’ and ‘H’ declaration forms to the petitioner to rectify such defects, is highly objectionable and violative of principles of natural justice, resulting in serious prejudice to the petitioner - HC
Reopening of completed assessment - allegation of defective ‘C’ and ‘H’ forms - The action of the 1st respondent in rejecting the claim of the petitioner for concessional rate of tax / exemption on the ground of declarations being defective and also not returning the ‘C’ and ‘H’ declaration forms to the petitioner to rectify such defects, is highly objectionable and violative of principles of natural justice, resulting in serious prejudice to the petitioner - HC
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