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...
Maintainability of petition - Validity of Show Cause Notice (SCN) - appropriate forum - Recovery of Service tax with interest and penalty - invocation of extended period of limitation - Whether petitioner would be liable to pay service tax on its claim of exemption from payment of stamp duty, is a matter to be decided at the first instance by the Adjudicating Authority. The question does entail adjudication on mixed question of law and facts. - Petition dismissed - HC
Maintainability of petition - Validity of Show Cause Notice (SCN) - appropriate forum - Recovery of Service tax with interest and penalty - invocation of extended period of limitation - Whether petitioner would be liable to pay service tax on its claim of exemption from payment of stamp duty, is a matter to be decided at the first instance by the Adjudicating Authority. The question does entail adjudication on mixed question of law and facts. - Petition dismissed - HC
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