Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
The case involved the maintainability of rectification applications u/s 35C of the Central Excise Act. The CESTAT held that orders under 35C are final, not deciding references. Referring to previous rulings, the Tribunal established that rectification applications for orders under 35C are not maintainable. The argument that a Larger Bench's order should be considered final due to Division Bench compliance was rejected. Consequently, rectification applications for mistakes in an interim order were deemed not maintainable, leading to the rejection of five such applications.
The case involved the maintainability of rectification applications u/s 35C of the Central Excise Act. The CESTAT held that orders under 35C are final, not deciding references. Referring to previous rulings, the Tribunal established that rectification applications for orders under 35C are not maintainable. The argument that a Larger Bench's order should be considered final due to Division Bench compliance was rejected. Consequently, rectification applications for mistakes in an interim order were deemed not maintainable, leading to the rejection of five such applications.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
