Exercise of sales tax revisional power after repeal of Act unsustainable-SC. If new Act manifests different intention General Clauses Act…
Limitation u/s 153-Period between vacation of stay and receipt of order not covered. Only the period during which the assessment…
Interest under Section 234B of the Act cannot go beyond the stage of Section 245D(I) before the Settlement Commission as…
CBDT refusal to condone delay in filing return u/s 119(2)(b) cannot be contrary to the decision arrived at by another…
Sale of unserviceable-rejected aircraft/scrap and spare parts amenable to Sales Tax under the provisions of the Delhi Sales Tax Act,…
Acting beyond authority constitutes a misconduct. Dereliction in discharge of duties whether by negligence or deliberate intention or with casualness…
Computer generated bills-account-Objection u/s 65B of Indian Evidence Act should be lodged before cross-examination of witness-High Court For admissibility as…
Challenge to reopening u/s 147-Only reasons recorded relevant which the Court has to examine and not reasons or explanations given…
Religious and charitable society/trust can not be denied exemption u/s 11 if not exclusively meant for one particular religious community-…
Assessment framed in the name of company dissolved by amalgamation not a procedural defect but void. Provisions of section 292B…