Power bank definition limits the customs-duty exclusion, preserving concessional treatment for stationary, grid-scale and industrial battery storage s...
Packing-material input credits support inverted-duty refunds for packaged tea, while rate-reduction and concessional-supply circulars remain inapplica...
Judicial review of closure of a disciplinary complaint concerning alleged unauthorised access to and alteration of an income-tax account is confined to examining the legality of the decision-making process. Writ jurisdiction does not permit reappreciation of evidence or substitution of the disciplinary authority's view. The absence of a fiduciary relationship did not itself exclude misconduct, but was material where the prima facie view assumed that the Chartered Accountant was the petitioner's tax consultant, which both denied. The closure rested on lack of cogent evidence of mala fide intent or deliberate facilitation, rather than merely pending criminal proceedings; the writ petition was dismissed.
Judicial review of closure of a disciplinary complaint concerning alleged unauthorised access to and alteration of an income-tax account is confined to examining the legality of the decision-making process. Writ jurisdiction does not permit reappreciation of evidence or substitution of the disciplinary authority's view. The absence of a fiduciary relationship did not itself exclude misconduct, but was material where the prima facie view assumed that the Chartered Accountant was the petitioner's tax consultant, which both denied. The closure rested on lack of cogent evidence of mala fide intent or deliberate facilitation, rather than merely pending criminal proceedings; the writ petition was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4907 
