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 ...
Offence u/s 276CC - petitioner prime facie found that the non-filing of the return was wilfull - Economic Offences - The petitioner's argument that the tax liability was covered by Tax Deducted at Source (TDS) was refuted, as the TDS amount was insufficient. - The High court emphasized the statutory presumption u/s 278E, shifting the burden onto the petitioner to prove absence of wilfulness. - High court dismissed the petitioner's appeal and directed the lower court to proceed with the proceedings, with a timeline for completion.
Offence u/s 276CC - petitioner prime facie found that the non-filing of the return was wilfull - Economic Offences - The petitioner's argument that the tax liability was covered by Tax Deducted at Source (TDS) was refuted, as the TDS amount was insufficient. - The High court emphasized the statutory presumption u/s 278E, shifting the burden onto the petitioner to prove absence of wilfulness. - High court dismissed the petitioner's appeal and directed the lower court to proceed with the proceedings, with a timeline for completion.
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