Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Stay of demand - Recovery of Income-Tax arrears - Request for payment of 20% of the demand - For reasons best known to him, CIT(A) is yet to decide the said matter. It is only upon examining the case of the petitioners by the CIT(A), it can be concluded whether petitioner is an association of person, who is liable to tax or not. Under the circumstances, it is not appropriate to demand 20% of the alleged dues as late as in the year 2022 and the same is liable to be set aside. - HC
Stay of demand - Recovery of Income-Tax arrears - Request for payment of 20% of the demand - For reasons best known to him, CIT(A) is yet to decide the said matter. It is only upon examining the case of the petitioners by the CIT(A), it can be concluded whether petitioner is an association of person, who is liable to tax or not. Under the circumstances, it is not appropriate to demand 20% of the alleged dues as late as in the year 2022 and the same is liable to be set aside. - HC
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