Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
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Limitation for issuance of a tax recovery order under Section 73 was considered alongside an extension by notification; because the impugned order was ex parte after the petitioner failed to reply to the show cause notice, the court remitted the matter for fresh adjudication on merits. The respondent must give notice before passing any fresh order. Proceeding will continue only if the petitioner deposits 50% of the disputed tax in cash or from its electronic cash ledger within 30 days; bank attachment will be lifted upon that deposit, and failure to comply permits recovery as if the petition were dismissed.
Limitation for issuance of a tax recovery order under Section 73 was considered alongside an extension by notification; because the impugned order was ex parte after the petitioner failed to reply to the show cause notice, the court remitted the matter for fresh adjudication on merits. The respondent must give notice before passing any fresh order. Proceeding will continue only if the petitioner deposits 50% of the disputed tax in cash or from its electronic cash ledger within 30 days; bank attachment will be lifted upon that deposit, and failure to comply permits recovery as if the petition were dismissed.
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