Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
The High Court quashed the order rejecting the issuance of Form 5 under the Direct Tax Vivad se Vishwas Act, 2020 (DTVSV Act) and directed the respondent to issue Form 5 to the petitioner within twelve weeks. The petitioner had paid the entire amount except Rs. 1,533/- within the specified time period on or before 30th September, 2021. The delay of twelve days in payment of Rs. 1,533/- was considered unintentional and supported by a justifiable reason. The petitioner had also paid the difference of the amount payable after 30th September, 2021. The Court held that permitting the petitioner the benefit of the Scheme would not amount to extending or modifying the Scheme, which is the prerogative of the Government.
The High Court quashed the order rejecting the issuance of Form 5 under the Direct Tax Vivad se Vishwas Act, 2020 (DTVSV Act) and directed the respondent to issue Form 5 to the petitioner within twelve weeks. The petitioner had paid the entire amount except Rs. 1,533/- within the specified time period on or before 30th September, 2021. The delay of twelve days in payment of Rs. 1,533/- was considered unintentional and supported by a justifiable reason. The petitioner had also paid the difference of the amount payable after 30th September, 2021. The Court held that permitting the petitioner the benefit of the Scheme would not amount to extending or modifying the Scheme, which is the prerogative of the Government.
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