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 dismissed the petition seeking direction to issue a discharge certificate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The petitioner had availed the scheme's benefit but failed to make the payment within the prescribed time limit of June 30, 2020. The court held that extending the payment date would amount to modifying the scheme, which is impermissible under the law. The Supreme Court's decision in M/S. YASHI CONSTRUCTIONS VERSUS UNION OF INDIA & ORS. was cited, which stated that a person availing a scheme's benefits must strictly abide by its terms and conditions. Since the petitioner did not comply with the scheme's terms, the court found no reason to interfere and dismissed the petition.
The High Court dismissed the petition seeking direction to issue a discharge certificate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The petitioner had availed the scheme's benefit but failed to make the payment within the prescribed time limit of June 30, 2020. The court held that extending the payment date would amount to modifying the scheme, which is impermissible under the law. The Supreme Court's decision in M/S. YASHI CONSTRUCTIONS VERSUS UNION OF INDIA & ORS. was cited, which stated that a person availing a scheme's benefits must strictly abide by its terms and conditions. Since the petitioner did not comply with the scheme's terms, the court found no reason to interfere and dismissed the petition.
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