Suspension of insolvency professional registration prevents continued Resolution Professional appointments and restricts interim stays that effectivel...
Original works exemption for railway contracts depends on actual integrated construction scope, while accessible tax data defeats suppression allegati...
Survey surrender characterisation determines whether mixed excess stock and business-linked cash face normal taxation or special deemed-income taxatio...
Voluntary payments by a partnership firm towards an outstanding tax demand of one partner were not treated as forced recovery merely because the firm's bank account had been attached. The firm did not establish that the Department had been notified of its change from proprietorship to partnership before payment. Claims arising from payment of a partner's liability constituted inter se disputes among partners and did not demonstrate illegality, error, or arbitrariness in the Department's action. The refund claim was denied and the writ petition dismissed.
Voluntary payments by a partnership firm towards an outstanding tax demand of one partner were not treated as forced recovery merely because the firm's bank account had been attached. The firm did not establish that the Department had been notified of its change from proprietorship to partnership before payment. Claims arising from payment of a partner's liability constituted inter se disputes among partners and did not demonstrate illegality, error, or arbitrariness in the Department's action. The refund claim was denied and the writ petition dismissed.
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TaxTMI 
TaxTMI 
of 4899 
