The CESTAT held that penalties under Sections 114 and 114AA cannot be imposed without establishing the appellant’s knowledge of mis-declaration. The appeal succeeded, and fines were set ...
The Court held that a vehicle registered in Puducherry but used in Kerala is liable for state motor vehicle tax, dismissing claims of permanent use outside ...
Delhi High Court held that internal disputes among company directors do not justify condonation of delay in filing ITR, upholding statutory compliance ...
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