Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
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Company in liquidation failed to discharge assessed tax; the writ was filed within the prescribed limitation period and the court granted liberty to challenge the impugned order before the Appellate Authority. The petitioner must comply with the statutory pre-deposit requirement of 10% of the disputed tax within thirty days of receipt of the order as a condition for filing the appeal. The Appellate Authority is directed to consider any subsequent favourable insolvency tribunal order at final disposal. If the petitioner does not file the appeal, the respondent may proceed as provided by law.
Company in liquidation failed to discharge assessed tax; the writ was filed within the prescribed limitation period and the court granted liberty to challenge the impugned order before the Appellate Authority. The petitioner must comply with the statutory pre-deposit requirement of 10% of the disputed tax within thirty days of receipt of the order as a condition for filing the appeal. The Appellate Authority is directed to consider any subsequent favourable insolvency tribunal order at final disposal. If the petitioner does not file the appeal, the respondent may proceed as provided by law.
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