Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
HC refrained from ruling on the constitutionality of Section 168A of the CGST Act and related notifications extending compliance timelines under Section 73(10) during COVID-19. The court noted that the Supreme Court had issued notice in SLP-4240-2025 (HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax) on similar issues. The HC directed that all connected cases would be governed by the Supreme Court's eventual judgment. The interim orders previously granted would continue to operate until final adjudication by the SC. The SLP was disposed of accordingly, with the court deferring to the apex court's pending determination on the validity of the pandemic-related tax compliance extensions.
HC refrained from ruling on the constitutionality of Section 168A of the CGST Act and related notifications extending compliance timelines under Section 73(10) during COVID-19. The court noted that the Supreme Court had issued notice in SLP-4240-2025 (HCC-SEW-MEIL-AAG JV v. Assistant Commissioner of State Tax) on similar issues. The HC directed that all connected cases would be governed by the Supreme Court's eventual judgment. The interim orders previously granted would continue to operate until final adjudication by the SC. The SLP was disposed of accordingly, with the court deferring to the apex court's pending determination on the validity of the pandemic-related tax compliance extensions.
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