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...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Petition challenging assessment order was allowed due to officer assuming dual role as Commercial Tax Officer and State Tax Officer (Data Analytics) (Intelligence Wing) without proper explanation. Court set aside impugned orders, remitted cases to pass fresh orders on merits expeditiously within two months after hearing petitioner, who shall cooperate. If petitioner fails to cooperate, respondents can proceed based on available records.
Petition challenging assessment order was allowed due to officer assuming dual role as Commercial Tax Officer and State Tax Officer (Data Analytics) (Intelligence Wing) without proper explanation. Court set aside impugned orders, remitted cases to pass fresh orders on merits expeditiously within two months after hearing petitioner, who shall cooperate. If petitioner fails to cooperate, respondents can proceed based on available records.
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