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...
The HC quashed the impugned orders dated 21.12.2024 and remitted the matters to the first respondent for fresh adjudication on merits and in accordance with law. The court observed that the second respondent correctly rejected the belated appeals filed 62 days beyond the condonable period, given the petitioner's failure to respond to show-cause notices or appear for personal hearing; however, in view of the petitioner having deposited 100% of disputed tax for October and December 2023 and 10% for November 2023, equity warranted relief. The petitioner is directed to pay an additional 15% of the disputed tax for November 2023 in cash via Electronic Cash Register within 30 days of receipt of this order. Petition disposed.
The HC quashed the impugned orders dated 21.12.2024 and remitted the matters to the first respondent for fresh adjudication on merits and in accordance with law. The court observed that the second respondent correctly rejected the belated appeals filed 62 days beyond the condonable period, given the petitioner's failure to respond to show-cause notices or appear for personal hearing; however, in view of the petitioner having deposited 100% of disputed tax for October and December 2023 and 10% for November 2023, equity warranted relief. The petitioner is directed to pay an additional 15% of the disputed tax for November 2023 in cash via Electronic Cash Register within 30 days of receipt of this order. Petition disposed.
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