TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The HC dismissed the revenue's attempt to reopen concluded proceedings arising from delayed employee contributions to statutory funds, holding that a subsequent change in law or later SC determinations do not constitute a proper ground for review of final adjudications. The Tribunal's order was assessed on the law prevailing when it was rendered, and a later judicial development cannot exume or revive a closed determination; at best it governs future adjudications. Given settled authority that change of law alone does not warrant re-opening concluded matters, the HC declined to remit the matter for fresh consideration and directed the parties to abide by the operative law at the time of the original decision.
TaxTMI 
TaxTMI 
