CASE LAW

Authority

One liner

2023(11)LCX0139

Allahabad High Court

Clear Secured Services Private Limited

Penalty reduced to Rs.10,000/- as no amount of tax has admittedly been evaded. 

2020(06)LCX0096

Gujarat High Court

Mahavir Enterprise

Rule 142(1)(a) is constitutionally valid and no conflict with any provisions of act.