Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Time Limitation for filing refund claim - Impact of COVID-19 Pandemic - The High Court, considering the exceptional circumstances, interpreted the limitation period flexibly and referred to legislative provisions and notifications extending the period. Consequently, the court set aside the impugned order and remitted the case for reconsideration, directing the respondent to review the petitioner's refund claim in light of the extended limitation period, with a mandate for expeditious resolution.
Time Limitation for filing refund claim - Impact of COVID-19 Pandemic - The High Court, considering the exceptional circumstances, interpreted the limitation period flexibly and referred to legislative provisions and notifications extending the period. Consequently, the court set aside the impugned order and remitted the case for reconsideration, directing the respondent to review the petitioner's refund claim in light of the extended limitation period, with a mandate for expeditious resolution.
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