Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Page of 4790
Press 'Enter' after typing page number.
681 to 700 of 95794 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC allowed the petition, holding that delay and laches did...
Retrospective cancellation voided for jurisdictional defects; registration restored retrospectively and application for additional business place to be reconsidered
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
The HC allowed the petition, holding that delay and laches did not bar relief but the show-cause notice suffered a jurisdictional defect rendering the retrospective cancellation of registration void. The court found the notice vague as to allegations of fraud, willful misstatement or suppression and that no notice had proposed retrospective cancellation; consequently the order of cancellation and the appellate affirmation were held bad in law. The orders of retrospective cancellation were set aside, the appellant's registration was directed to be restored with retrospective effect, and the authorities were ordered to consider the appellant's application for additional place of business in accordance with law.
The HC allowed the petition, holding that delay and laches did not bar relief but the show-cause notice suffered a jurisdictional defect rendering the retrospective cancellation of registration void. The court found the notice vague as to allegations of fraud, willful misstatement or suppression and that no notice had proposed retrospective cancellation; consequently the order of cancellation and the appellate affirmation were held bad in law. The orders of retrospective cancellation were set aside, the appellant's registration was directed to be restored with retrospective effect, and the authorities were ordered to consider the appellant's application for additional place of business in accordance with law.
Note: It is a system-generated summary and is for quick reference only.