Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
Rule 86A(3) limits blocking of the Electronic Credit Ledger to one year from the date of imposition, and any continuance beyond that period is contrary to the rule. Where the ledger blocking had continued after expiry of twelve months, the restriction was treated as having automatically ceased to operate. The Court declared the continued blocking illegal and directed the authorities to unblock the Electronic Credit Ledger forthwith.
Rule 86A(3) limits blocking of the Electronic Credit Ledger to one year from the date of imposition, and any continuance beyond that period is contrary to the rule. Where the ledger blocking had continued after expiry of twelve months, the restriction was treated as having automatically ceased to operate. The Court declared the continued blocking illegal and directed the authorities to unblock the Electronic Credit Ledger forthwith.
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