Time-barred appeal should be allowed if it involves a substantial question of law.
PCIT v. Sooramull Nagarmull – [2022] 145 taxmann.com 245 (Calcutta).
LoB clause cannot be invoked to deny benefit of Article 8 of DTAA to a Singapore Shipping enterprises.
Maersk tankers Singapore (P.) Ltd. v. ACIT – [2022] 145 taxmann.com 260 (Rajkot-Trib.).
CA not expected to check genuineness of documents submitted by client while issuing Form 15 CB.
Murali Krishna Chakrala vs. The Deputy Director, Directorate of Enforcement – [2022] 145 taxmann.com 248 (Madras)[23-11-2022].