Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Interest payable to petitioner u/s 244A - Failure on the part of AO to comply with the decisions / principles given by the ITAT and High Court - The Court emphasized that the Assessing Officer's role was to implement the directions of the Tribunal, not to question or dissect them. Mr. Singhania's actions went beyond his jurisdiction, leading to incorrect conclusions regarding the payment of interest under Section 244A.
Interest payable to petitioner u/s 244A - Failure on the part of AO to comply with the decisions / principles given by the ITAT and High Court - The Court emphasized that the Assessing Officer's role was to implement the directions of the Tribunal, not to question or dissect them. Mr. Singhania's actions went beyond his jurisdiction, leading to incorrect conclusions regarding the payment of interest under Section 244A.
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