Section 47-A undervaluation threshold: fraudulent intent requirement faces reconsideration after referral to a larger Bench for authoritative resoluti...
RBI supersession powers over multi-State co-operative banks operate independently of the constitutional six-month ceiling and permit statutory extensi...
Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activitie...
Recovery of an outstanding demand may be restrained while a statutory appeal remains pending, alongside directions for prompt appellate disposal. The appellate authority is required to decide the appeal within the stipulated period by a speaking and reasoned order after giving the taxpayer an opportunity of hearing. Interim protection against recovery continues until final disposal of the appeal, preserving the taxpayer's position pending the appellate decision.
Recovery of an outstanding demand may be restrained while a statutory appeal remains pending, alongside directions for prompt appellate disposal. The appellate authority is required to decide the appeal within the stipulated period by a speaking and reasoned order after giving the taxpayer an opportunity of hearing. Interim protection against recovery continues until final disposal of the appeal, preserving the taxpayer's position pending the appellate decision.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
