Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
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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