Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Refund of tax deducted at source on compensation paid for land acquired under the National Highways Act was contested; the High Court found the writ petition advanced on misleading and misrepresented facts and concluded the petitioner sought a second refund despite knowledge of an earlier credit. The court therefore set aside the Single Judge's order that had granted relief, on grounds of misrepresentation and abuse of judicial process, and imposed substantial costs on the petitioner to sanction the conduct and deter repetition.
Refund of tax deducted at source on compensation paid for land acquired under the National Highways Act was contested; the High Court found the writ petition advanced on misleading and misrepresented facts and concluded the petitioner sought a second refund despite knowledge of an earlier credit. The court therefore set aside the Single Judge's order that had granted relief, on grounds of misrepresentation and abuse of judicial process, and imposed substantial costs on the petitioner to sanction the conduct and deter repetition.
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