Order of AAR - Revenue failed to substantiate the infringement ...

Case Laws Income Tax

June 4, 2013

Order of AAR - Revenue failed to substantiate the infringement of legal right conferred on them under the statute while allowing the applications for advance ruling. The writ petitions dismissed - HC

View Source

← Previous Next →

Order of AAR - Revenue failed to substantiate the infringement ...

Case Laws Income Tax

June 4, 2013

You may also like:

Settlement of cases - Period of limitation for rectification of mistake - if any right has been conferred by the Legislature, it equally has the right to take it away or...

The right of appeal is a substantive right of an aggrieved person. It is not a matter of procedure but is a vested right conferred by the statute. Being a statutory...

Requirement of pre-deposit of 7.5% of the penalty imposed - The requirement for 7.5% pre-deposit of the penalty demanded cannot be said to be exorbitant or onerous, more...

CIRP - Aggrieved person or not / Locus Standi of minor operational creditor - The Appellate tribunal (NCLAT) found that the appellant, as a minor operational creditor,...

Import of goods - infringement of the Intellectual Property Rights of the plaintiffs - eeking impleadment in the present suit as a proper party - Infringement of trade...

Right of “legal representative” of the deceased assessee - Section 2(29) r.w.s 159 - Legislature has prescribed specific conditions for an applicant that he or she...

The Delhi High Court considered a bail application in a money laundering case involving a predicate offence. The delay in trial was a key issue. The court emphasized...

The case discusses the validity of proceedings against the legal representatives of a deceased assessee when reopening notices in the name of the assessee have expired....

Assessment proceedings against one of the legal heirs - deceased/assessee had admittedly more than one legal representatives - Despite the legal heir's explicit...

Taxability - Deemed sale or not - receipts towards royalty and the transfer of the right to use intangible property - the transferee obtained a legal right to use the...

Indefeasible right vis-a-vis the benefit of the ITC - No vested right accrues before taking credit. - the vociferous submission of the learned counsel appearing for the...

Extension of time limitation - provisional order of attachment of immovable properties - whether the Enforcement Directorate (ED) can seek refuge under the orders passed...

Dishonour of Cheque - legal heir of deceased - substitution of the opposite party (deceased complainant) - It is the case of the petitioner that the opposite party is...

Right to of Chartered Accountant (CA) to appear as counsel to appear before the Tribunal to defend the case on behalf of the JDA - Both appellant/applicant and the...

The doctrine of abuse of rights is founded upon the notion that a party may have a valid right, including a procedural right, and yet exercise it in an abnormal,...

Quick Updates: