Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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The High Court allowed the petition and quashed the impugned recovery proceedings, recovery certificate order, and attachment order issued by the authorities to recover outstanding dues from the estate of a deceased director of the company M/s Oren Kitchen Appliances Pvt. Ltd. The Court held that the recovery proceedings were initiated after the director's death, without providing an opportunity of hearing as required under the relevant provisions. Additionally, the Court relied on the legal position that the corporate veil cannot be lifted lightly, and no specific order fastening personal liability on the directors had been passed by the authorities. Consequently, the recovery actions against the deceased director's estate were held unsustainable and quashed.
The High Court allowed the petition and quashed the impugned recovery proceedings, recovery certificate order, and attachment order issued by the authorities to recover outstanding dues from the estate of a deceased director of the company M/s Oren Kitchen Appliances Pvt. Ltd. The Court held that the recovery proceedings were initiated after the director's death, without providing an opportunity of hearing as required under the relevant provisions. Additionally, the Court relied on the legal position that the corporate veil cannot be lifted lightly, and no specific order fastening personal liability on the directors had been passed by the authorities. Consequently, the recovery actions against the deceased director's estate were held unsustainable and quashed.
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