Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
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Coercive recovery could not be used to defeat a subsisting statutory right of appeal where the appeal period under the Act and the relevant notification had not expired. The High Court protected the petitioner from recovery because the petitioner stated an intention to file an appeal with a stay application within the available period; if the appeal is filed, the statutory pre-deposit requirement of 10% would apply and recovery would not be pursued in any event. The petition was disposed of with liberty to the Department to recover dues in accordance with law if no appeal is filed, while all merits were kept open.
Coercive recovery could not be used to defeat a subsisting statutory right of appeal where the appeal period under the Act and the relevant notification had not expired. The High Court protected the petitioner from recovery because the petitioner stated an intention to file an appeal with a stay application within the available period; if the appeal is filed, the statutory pre-deposit requirement of 10% would apply and recovery would not be pursued in any event. The petition was disposed of with liberty to the Department to recover dues in accordance with law if no appeal is filed, while all merits were kept open.
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