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 dismissed the petitions and upheld the impugned orders, finding that the petitioner failed to rebut the intimations that he migrated from the composition scheme to the regular scheme. The record established non-response to show-cause notices, no filing of returns, and non-payment of tax; no evidence was produced demonstrating any challenge to the intimation, reversal by a competent forum, or continued status as a composition taxpayer. Having neither responded to statutory notices nor appeared before the proper officer, the petitioner's belated assertion on appeal that he never opted out of the composition scheme was held to be unsubstantiated and insufficient to vitiate the impugned action. Petition dismissed.
The HC dismissed the petitions and upheld the impugned orders, finding that the petitioner failed to rebut the intimations that he migrated from the composition scheme to the regular scheme. The record established non-response to show-cause notices, no filing of returns, and non-payment of tax; no evidence was produced demonstrating any challenge to the intimation, reversal by a competent forum, or continued status as a composition taxpayer. Having neither responded to statutory notices nor appeared before the proper officer, the petitioner's belated assertion on appeal that he never opted out of the composition scheme was held to be unsubstantiated and insufficient to vitiate the impugned action. Petition dismissed.
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