Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
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Curative petitions were found defective because the registry-communicated defects had not been cured, and the Court nevertheless examined the matter on merits. Applying the parameters laid down in Rupa Ashok Hurra, it held that no case was made out to entertain the petitions, and the request for listing in open court was rejected. The petitions were therefore dismissed, with the Court indicating that the extraordinary curative jurisdiction was not available on the facts presented.
Curative petitions were found defective because the registry-communicated defects had not been cured, and the Court nevertheless examined the matter on merits. Applying the parameters laid down in Rupa Ashok Hurra, it held that no case was made out to entertain the petitions, and the request for listing in open court was rejected. The petitions were therefore dismissed, with the Court indicating that the extraordinary curative jurisdiction was not available on the facts presented.
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