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Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
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Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
This case pertains to the pendency of appeals before the Commissioner of Income Tax (Appeals) and the initiation of recovery proceedings by the Income Tax Department for outstanding demands. The High Court expressed disappointment with the respondents for not addressing the issue of pendency despite specific directions. The Court observed that if the respondents are not interested in resolving the issue by classifying appeals based on recurring or covered issues, no recovery should be made from assessees during the pendency of appeals. Consequently, the Court ordered a stay on recovery of outstanding dues from petitioners whose appeals are pending until the disposal of these petitions.
This case pertains to the pendency of appeals before the Commissioner of Income Tax (Appeals) and the initiation of recovery proceedings by the Income Tax Department for outstanding demands. The High Court expressed disappointment with the respondents for not addressing the issue of pendency despite specific directions. The Court observed that if the respondents are not interested in resolving the issue by classifying appeals based on recurring or covered issues, no recovery should be made from assessees during the pendency of appeals. Consequently, the Court ordered a stay on recovery of outstanding dues from petitioners whose appeals are pending until the disposal of these petitions.
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