Delhi Tax Amnesty Scheme: Supreme Court Decides on Designated Authority’s Powers in Tax Compliance Cases (2017)

LEGAL ISSUE: Whether the Designated Authority under the Delhi Tax Compliance Achievement Scheme, 2013, had the power to issue show cause notices for reopening assessments. CASE TYPE: Tax Law Case Name: Commissioner of Trade and Taxes and Ors. vs. M/S Ahluwalia Contracts (India) Ltd. Judgment Date: 4 October 2017 Can a tax authority, specifically an […]

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