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Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
HC considered a case involving offences u/s 276 C (2) r/w sec 278 B of Criminal Procedure for Economic Offences. Petitioners filed returns without paying tax, attributing it to auditors' mistake. They paid the tax upon realization. Citing M/s. Bejan Singh Eye Hospital Pvt. Ltd, HC held a positive act is needed to establish guilt u/s 276 C (2). Since petitioners paid tax with interest upon notice, showing no intent to evade tax, proceedings were quashed. Criminal Petition allowed, proceedings against petitioners quashed by HC.
HC considered a case involving offences u/s 276 C (2) r/w sec 278 B of Criminal Procedure for Economic Offences. Petitioners filed returns without paying tax, attributing it to auditors' mistake. They paid the tax upon realization. Citing M/s. Bejan Singh Eye Hospital Pvt. Ltd, HC held a positive act is needed to establish guilt u/s 276 C (2). Since petitioners paid tax with interest upon notice, showing no intent to evade tax, proceedings were quashed. Criminal Petition allowed, proceedings against petitioners quashed by HC.
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