Letter of Approval for IFSC units authorises SEZ facilities subject to statutory approvals, operational conditions, validity, renewal and cancellation...
Page of 4819
Press 'Enter' after typing page number.
6201 to 6220 of 96365 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The central issue was whether the approval authorizing a special audit under s.142(2A) complied with Circular No.19/2019 by bearing a DIN and requisite manual-issuance justification; the court held the approval dated 06.02.2025 lacked a DIN and any exceptional-circumstances endorsement, violating the Circular and settled precedent that jurisdictional communications (including approvals/sanctions) must carry a DIN. Legal basis: Circular No.19/2019 and prior HC rulings invalidating DIN-less sanctions. Outcome: the approval is non est in law and the subsequent order directing a special audit is without jurisdiction - decided for the assessee. - HC
The central issue was whether the approval authorizing a special audit under s.142(2A) complied with Circular No.19/2019 by bearing a DIN and requisite manual-issuance justification; the court held the approval dated 06.02.2025 lacked a DIN and any exceptional-circumstances endorsement, violating the Circular and settled precedent that jurisdictional communications (including approvals/sanctions) must carry a DIN. Legal basis: Circular No.19/2019 and prior HC rulings invalidating DIN-less sanctions. Outcome: the approval is non est in law and the subsequent order directing a special audit is without jurisdiction - decided for the assessee. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
