Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Writ petition challenging show cause notice (SCN) and adjudication order attaching petitioner's bank account. SCN not uploaded in "view notices and orders" section of portal, violating principles of natural justice. Court held petitioner entitled to 30 days to respond to SCN u/s 73(8) of Act. Though SCN uploaded in "view additional notices and orders" section, confusion in identifying notices in pre-redesigned portal dashboard. Petitioner permitted to approach appellate authority. Attachment order quashed for lack of opportunity to respond. Petition disposed of.
Writ petition challenging show cause notice (SCN) and adjudication order attaching petitioner's bank account. SCN not uploaded in "view notices and orders" section of portal, violating principles of natural justice. Court held petitioner entitled to 30 days to respond to SCN u/s 73(8) of Act. Though SCN uploaded in "view additional notices and orders" section, confusion in identifying notices in pre-redesigned portal dashboard. Petitioner permitted to approach appellate authority. Attachment order quashed for lack of opportunity to respond. Petition disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
