Challenging order u/s 230(1A) - Tax clearance certificate in case of traveling out of the country - An...

Challenging order u/s 230(1A) - Tax clearance certificate in case of traveling out of the country - An order under Section 230(1A) cannot be arbitrary or capricious based simply on a mere assumption or presumption of the circumstances referred to therein. A general or overreaching perception of the authority that such circumstances exist is also not sufficient in the absence of more tangible material indicating a cause for alarm. - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X