Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
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Benefit of SVLDRS - Bar imposed by an enquiry / investigation or audit post 30.06.2019 - The court set aside the impugned order, holding that the petitioner's eligibility under the Sabka Vishwas Scheme was not affected by the investigation initiated post 30.06.2019. Consequently, the writ petition was disposed of, with no costs awarded.
Benefit of SVLDRS - Bar imposed by an enquiry / investigation or audit post 30.06.2019 - The court set aside the impugned order, holding that the petitioner's eligibility under the Sabka Vishwas Scheme was not affected by the investigation initiated post 30.06.2019. Consequently, the writ petition was disposed of, with no costs awarded.
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