Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Cooperative society exempt from tax u/s 80P(2)(a)(iii), no obligation to pay advance tax. Order rejecting waiver of interest u/ss 234B and 234C for assessment years 1996-97, 1997-98, and 1998-99 quashed. Society entitled to claim waiver of interest for said period, as Supreme Court judgment relied upon was overruled. Assessee's appeal allowed.
Cooperative society exempt from tax u/s 80P(2)(a)(iii), no obligation to pay advance tax. Order rejecting waiver of interest u/ss 234B and 234C for assessment years 1996-97, 1997-98, and 1998-99 quashed. Society entitled to claim waiver of interest for said period, as Supreme Court judgment relied upon was overruled. Assessee's appeal allowed.
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