Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Rectification of mistake - Refusal to exercise the jurisdiction under Section 31 of the U.P. V.A.T. Act, 2008 - Section 31 of the U.P. V.A.T. Act, 2008, does not impose any restrictions on the Tribunal's power to rectify mistakes, and it empowers various entities to rectify mistakes apparent on the face of the record. - The High Court finds that the Tribunal erred in law by rejecting the application solely based on the absence of an ex-parte order, as no such restriction exists in Section 31 of the Act.
Rectification of mistake - Refusal to exercise the jurisdiction under Section 31 of the U.P. V.A.T. Act, 2008 - Section 31 of the U.P. V.A.T. Act, 2008, does not impose any restrictions on the Tribunal's power to rectify mistakes, and it empowers various entities to rectify mistakes apparent on the face of the record. - The High Court finds that the Tribunal erred in law by rejecting the application solely based on the absence of an ex-parte order, as no such restriction exists in Section 31 of the Act.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
