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Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
HC dismissed the writ petition challenging a penalty order under Section 271D of the Income Tax Act. The court held that the limitation period for passing the penalty order was extended till 31.03.2022 through Notification No.113/2021, rendering the order dated 19.08.2021 within valid jurisdiction. The petitioner's arguments regarding premature order and awaiting appellate commissioner's decision were rejected. The court granted liberty to the petitioner to file an appeal before the Appellate Commissioner under Section 246A within 30 days of receiving the order's copy, effectively upholding the penalty order's validity.
HC dismissed the writ petition challenging a penalty order under Section 271D of the Income Tax Act. The court held that the limitation period for passing the penalty order was extended till 31.03.2022 through Notification No.113/2021, rendering the order dated 19.08.2021 within valid jurisdiction. The petitioner's arguments regarding premature order and awaiting appellate commissioner's decision were rejected. The court granted liberty to the petitioner to file an appeal before the Appellate Commissioner under Section 246A within 30 days of receiving the order's copy, effectively upholding the penalty order's validity.
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