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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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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