Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
The HC allowed the petition under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, holding that the petitioner cannot be deprived of scheme benefits merely because the appeal filed before the Appellate Tribunal was not covered under Section 121(f) of the Finance Act. The court directed the Designated Committee to consider the petitioner's SVLDRS-1 application under Section 123(b), compute tax dues, grant relief under Section 124(1)(a), and issue the requisite form upon tax payment, thereby ensuring the petitioner's entitlement to the scheme's benefits for cess levied under the relevant Act.
The HC allowed the petition under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, holding that the petitioner cannot be deprived of scheme benefits merely because the appeal filed before the Appellate Tribunal was not covered under Section 121(f) of the Finance Act. The court directed the Designated Committee to consider the petitioner's SVLDRS-1 application under Section 123(b), compute tax dues, grant relief under Section 124(1)(a), and issue the requisite form upon tax payment, thereby ensuring the petitioner's entitlement to the scheme's benefits for cess levied under the relevant Act.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
