Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Petitioners evaded tax and failed to conduct self-assessment. Despite being served in 2022, they did not inform the court about tax payment in 2018 and sought discharge. Instead, they approached the High Court after two years of receiving summons. Petitioners granted liberty to file discharge application with evidence of 2018 tax payment before the magistrate. Magistrate directed to decide expeditiously. Non-bailable warrant against petitioner no. 2 not to be executed till the next date. High Court's directions on the matter.
Petitioners evaded tax and failed to conduct self-assessment. Despite being served in 2022, they did not inform the court about tax payment in 2018 and sought discharge. Instead, they approached the High Court after two years of receiving summons. Petitioners granted liberty to file discharge application with evidence of 2018 tax payment before the magistrate. Magistrate directed to decide expeditiously. Non-bailable warrant against petitioner no. 2 not to be executed till the next date. High Court's directions on the matter.
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