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...
SVLDRS - Benefit of the Amnesty Scheme opted - failure to make payment on account of technical glitch or not - Despite the appellant's assertion of technical glitches, an affidavit from the Assistant Director of GST and Central Excise indicated that there were no attempts by the appellant to make payments on the specified dates. - The High Court rejected the appellant's claim of technical glitches, emphasizing the appellant's awareness of the deadline and his failure to attempt payment within the extended period. It deemed the appellant ineligible for relief under the Amnesty Scheme.
SVLDRS - Benefit of the Amnesty Scheme opted - failure to make payment on account of technical glitch or not - Despite the appellant's assertion of technical glitches, an affidavit from the Assistant Director of GST and Central Excise indicated that there were no attempts by the appellant to make payments on the specified dates. - The High Court rejected the appellant's claim of technical glitches, emphasizing the appellant's awareness of the deadline and his failure to attempt payment within the extended period. It deemed the appellant ineligible for relief under the Amnesty Scheme.
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