Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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The High Court quashed the order of the Interim Board for Settlement (IBS) rejecting the petitioner's settlement application u/s 245D(4). The court held that the IBS should consider the application, keeping open all objections/contentions of the revenue, including on the applicable threshold limits under the first proviso to Section 245C(1). The court did not examine the petitioner's challenge to the constitutional validity of these provisions, and all contentions of the petitioner were expressly kept open. The writ petition was disposed of without costs.
The High Court quashed the order of the Interim Board for Settlement (IBS) rejecting the petitioner's settlement application u/s 245D(4). The court held that the IBS should consider the application, keeping open all objections/contentions of the revenue, including on the applicable threshold limits under the first proviso to Section 245C(1). The court did not examine the petitioner's challenge to the constitutional validity of these provisions, and all contentions of the petitioner were expressly kept open. The writ petition was disposed of without costs.
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