Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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Eligibility under the Direct Tax Vivad Se Vishwas Scheme, 2024 turns on whether a qualifying appeal or proceeding was pending on the specified date of 22.07.2024. The Court read the scheme and removal of difficulties order to cover only cases where the order appealed from existed before that date, the appeal period was still open on that date, and the appeal was filed within time without any condonation request. Because the Tribunal had already decided the matter, no appeal under section 260A was pending, limitation had expired before the specified date, and the later rectification application was also time-barred, the assessee was held ineligible for the scheme.
Eligibility under the Direct Tax Vivad Se Vishwas Scheme, 2024 turns on whether a qualifying appeal or proceeding was pending on the specified date of 22.07.2024. The Court read the scheme and removal of difficulties order to cover only cases where the order appealed from existed before that date, the appeal period was still open on that date, and the appeal was filed within time without any condonation request. Because the Tribunal had already decided the matter, no appeal under section 260A was pending, limitation had expired before the specified date, and the later rectification application was also time-barred, the assessee was held ineligible for the scheme.
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