Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Ambulance-based emergency medical services were treated as a professional service, not a mere carriage or works contract, because the ambulances were specially equipped and staffed to provide treatment and monitoring during the critical initial period; tax was therefore deductible under section 194J, and the plea based on acceptance of section 194C treatment in an earlier year failed because each assessment year is separate and res judicata or estoppel does not apply in income-tax proceedings. The classifications for the HLL and FSMS contracts were set aside because the contractual terms and the assessee's submissions were not properly examined, requiring fresh consideration by the Assessing Officer.
Ambulance-based emergency medical services were treated as a professional service, not a mere carriage or works contract, because the ambulances were specially equipped and staffed to provide treatment and monitoring during the critical initial period; tax was therefore deductible under section 194J, and the plea based on acceptance of section 194C treatment in an earlier year failed because each assessment year is separate and res judicata or estoppel does not apply in income-tax proceedings. The classifications for the HLL and FSMS contracts were set aside because the contractual terms and the assessee's submissions were not properly examined, requiring fresh consideration by the Assessing Officer.
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