Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
The High Court addressed the maintainability of a review application u/s 114 of the Code of Civil Procedure concerning the assessment of anonymous donations received by a trust u/s 115 BBC. The court emphasized that the burden was on the applicant to prove the donations were not anonymous, which it failed to do. The court noted that the identity of donors could not be established, as many donors could not be located, and some even denied making donations. The court highlighted that the review process is limited to rectifying errors apparent on the face of the record and cannot be used to re-argue the case. Referring to legal precedents, the court emphasized that an error on the face of the record must be evident without the need for extensive reasoning. Ultimately, the court dismissed the appeal, affirming the ITAT's conclusion that no substantial question of law was raised.
The High Court addressed the maintainability of a review application u/s 114 of the Code of Civil Procedure concerning the assessment of anonymous donations received by a trust u/s 115 BBC. The court emphasized that the burden was on the applicant to prove the donations were not anonymous, which it failed to do. The court noted that the identity of donors could not be established, as many donors could not be located, and some even denied making donations. The court highlighted that the review process is limited to rectifying errors apparent on the face of the record and cannot be used to re-argue the case. Referring to legal precedents, the court emphasized that an error on the face of the record must be evident without the need for extensive reasoning. Ultimately, the court dismissed the appeal, affirming the ITAT's conclusion that no substantial question of law was raised.
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