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Justice Pushpa Sathyanarayana directed Special Government Pleader V. Shanmugasundaram to ensure that the counter is filed by November 11, since the petitioner association had also sought for a direction restraining the police from initiating criminal action for non-refund of money on the ground that the refund of advance payments was a civil matter.
by Sekar Reporter · Published October 16, 2020
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Transitional Credit eligible only when claimed within time: HC cj bencj order
by Sekar Reporter · Published July 25, 2020
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Justice M.Duraiswamy and T.V.Tamilselvi held that even if the assessee is engaged in the category of activity of “object of general public utility”, they are entitled for registration under Section 12A. Therefore, the court held that the assessee can claim registration under Section 12A by categorising the activity of the assessee as “object of general public utility”. “In these circumstances, we do not find any error or irregularity in the order passed by the Income Tax Appellate Tribunal. We find no ground much less any substantial question of law to interfere with the order passed by the Income Tax Appellate Tribunal,” the court while dismissing the appeal said.
by Sekar Reporter · Published February 10, 2021