Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
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Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
Reopening of assessment - The onus lies on the Revenue to point out that there is a failure on the part of the assessee to disclose material facts fully and truly indeed. The onus placed by 1st proviso has been clearly overlooked in the instant case. It is apparent that Pr.CIT has also acted perfunctorily while granting approval sought by AO under the shelter of Section 147(b) as pointed out on behalf of the assessee. - AT
Reopening of assessment - The onus lies on the Revenue to point out that there is a failure on the part of the assessee to disclose material facts fully and truly indeed. The onus placed by 1st proviso has been clearly overlooked in the instant case. It is apparent that Pr.CIT has also acted perfunctorily while granting approval sought by AO under the shelter of Section 147(b) as pointed out on behalf of the assessee. - AT
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