https://www.taxtmi.com/caselaws?id=15617 The court ruled in favor of the petitioner on multiple issues. It held that the refusal to issue a clearance certificate under section 230A of the Income-tax Act lacked basis as there were no pending demands against the petitioner. The court criticized the withholding of the certificate based on Anti-Corruption Bureau proceedings, emphasizing the need for independent assessment. It dismissed the relevance of the Bureau's request to deny permission for property sale and clarified the impact of partnership agreements on firm registration. The court advised pursuing relief against the third respondent in a separate proceeding, partly allowing the writ petition without costs. en-us Tue, 08 Jun 1999 00:00:00 +0530 Wed, 26 Aug 2009 13:32:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15617 The court ruled in favor of the petitioner on multiple issues. It held that the refusal to issue a clearance certificate under section 230A of the Income-tax Act lacked basis as there were no pending demands against the petitioner. The court criticized the withholding of the certificate based on Anti-Corruption Bureau proceedings, emphasizing the need for independent assessment. It dismissed the relevance of the Bureau's request to deny permission for property sale and clarified the impact of partnership agreements on firm registration. The court advised pursuing relief against the third respondent in a separate proceeding, partly allowing the writ petition without costs. Case-Laws Income Tax Tue, 08 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15617