Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Application for admission of additional grounds - Challenging the Jurisdiction - proper officer to issue SCN - Amendments made by the Finance Act, 2022 - by the Act, the actions taken have been validated by the will of Parliament. Hence the decisions rendered contrary to the express intent of Section 97 is per incuriam. - Application dismissed - AT
Application for admission of additional grounds - Challenging the Jurisdiction - proper officer to issue SCN - Amendments made by the Finance Act, 2022 - by the Act, the actions taken have been validated by the will of Parliament. Hence the decisions rendered contrary to the express intent of Section 97 is per incuriam. - Application dismissed - AT
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