Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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...
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Benefits under the VsV Act [Vivad Se Vishwas Act] denied - The court directed the respondents to accept the petitioner's declaration under the VsV Act, subject to the petitioner paying the balance amount - The decision acknowledges the petitioner's efforts to comply with the VsV Act and addresses technical glitches and errors by the respondents, reflecting the VsV Act's objective to reduce tax litigation and generate revenue efficiently. - HC
Benefits under the VsV Act [Vivad Se Vishwas Act] denied - The court directed the respondents to accept the petitioner's declaration under the VsV Act, subject to the petitioner paying the balance amount - The decision acknowledges the petitioner's efforts to comply with the VsV Act and addresses technical glitches and errors by the respondents, reflecting the VsV Act's objective to reduce tax litigation and generate revenue efficiently. - HC
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