Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
Page of 4826
Press 'Enter' after typing page number.
6821 to 6840 of 96504 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
For limitation under section 275(1)(c), the relevant starting point was the date on which the AO recommended initiation of penalty proceedings to the competent authority; the Tribunal treated 11/09/2015 as that date and held that the outer time-limit expired on 31/03/2016. Because the penalty order under section 271C was passed on 19/04/2016, it was time-barred and could not be sustained. The Tribunal therefore quashed the penalty order.
For limitation under section 275(1)(c), the relevant starting point was the date on which the AO recommended initiation of penalty proceedings to the competent authority; the Tribunal treated 11/09/2015 as that date and held that the outer time-limit expired on 31/03/2016. Because the penalty order under section 271C was passed on 19/04/2016, it was time-barred and could not be sustained. The Tribunal therefore quashed the penalty order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
