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	<title>TaxGuru &#187; petitions</title>
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		<title>Petitions should not be thrown out on technicalities</title>
		<link>http://taxguru.in/general-info/petitions-should-not-be-thrown-out-on-technicalities.html</link>
		<comments>http://taxguru.in/general-info/petitions-should-not-be-thrown-out-on-technicalities.html#comments</comments>
		<pubDate>Mon, 28 Jun 2010 02:56:29 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[General Info]]></category>
		<category><![CDATA[Improvement Trust]]></category>
		<category><![CDATA[Ludhiana vs Ujagar Singh]]></category>
		<category><![CDATA[petitions]]></category>
		<category><![CDATA[technicalities]]></category>

		<guid isPermaLink="false">http://www.taxguru.in/?p=30582</guid>
		<description><![CDATA[N an order sympathetic to public authorities who delay filing of appeals far beyond prescribed time limits, the Supreme Court has stated that their petitions should not be “thrown out on technicalities”. The court asserted that “in the legal arena, an attempt should always be made to allow the matter to be contested on merits, unless mala fides are writ large on the conduct of the party.”]]></description>
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		<title>Company Law Board – National Company Law Tribunal – An Analysis</title>
		<link>http://taxguru.in/company-law/company-law-board-%e2%80%93-national-company-law-tribunal-%e2%80%93-an-analysis.html</link>
		<comments>http://taxguru.in/company-law/company-law-board-%e2%80%93-national-company-law-tribunal-%e2%80%93-an-analysis.html#comments</comments>
		<pubDate>Sun, 17 Jan 2010 14:00:19 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Company Law]]></category>
		<category><![CDATA[amalgamation]]></category>
		<category><![CDATA[amendments]]></category>
		<category><![CDATA[annexure]]></category>
		<category><![CDATA[appellate tribunal]]></category>
		<category><![CDATA[Companies Act]]></category>
		<category><![CDATA[company law board]]></category>
		<category><![CDATA[company matters]]></category>
		<category><![CDATA[dispute resolution mechanism]]></category>
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		<category><![CDATA[petition]]></category>
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		<category><![CDATA[Scrutiny]]></category>

		<guid isPermaLink="false">http://www.taxguru.in/?p=19540</guid>
		<description><![CDATA[We all know about the dispute resolution mechanism under the provisions of Companies Act, 1956. Till 2002 amendments to the Companies Act, 1956, significantly, the dispute resolution mechanism was vested with the Company Court and the Company Law Board. Company Court is nothing but High Court having jurisdiction to entertain certain company matters like winding-up and amalgamation petitions etc.]]></description>
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		<title>Withdrawal of circular related to taxability of income accruing or arising through, or from, business connection in India to a non-resident</title>
		<link>http://taxguru.in/income-tax/withdrawal-of-circular-related-to-taxability-of-income-accruing-or-arising-through-or-from-business-connection-in-india-to-a-non-resident.html</link>
		<comments>http://taxguru.in/income-tax/withdrawal-of-circular-related-to-taxability-of-income-accruing-or-arising-through-or-from-business-connection-in-india-to-a-non-resident.html#comments</comments>
		<pubDate>Sun, 25 Oct 2009 04:54:36 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Income Tax]]></category>
		<category><![CDATA[business connection]]></category>
		<category><![CDATA[circulars]]></category>
		<category><![CDATA[clarification]]></category>
		<category><![CDATA[direct taxes]]></category>
		<category><![CDATA[income tax act]]></category>
		<category><![CDATA[income tax act 1961]]></category>
		<category><![CDATA[Income tax department]]></category>
		<category><![CDATA[india]]></category>
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		<category><![CDATA[issuance]]></category>
		<category><![CDATA[petition]]></category>
		<category><![CDATA[petitions]]></category>
		<category><![CDATA[prejudice]]></category>
		<category><![CDATA[provisions]]></category>
		<category><![CDATA[section 9]]></category>
		<category><![CDATA[taxpayers]]></category>

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		<description><![CDATA[The Central Board of Direct Taxes had issued Circular No. 23 (hereinafter called "the Circular") on 23rd July 1969 regarding taxability of income accruing or arising through, or from, business connection in India to a non-resident, under section 9 of the Income-tax Act, 1961. 2.   It is noticed that interpretation of the Circular by some of the taxpayers to claim relief is not in accordance with the provisions of section 9 of the Income-tax Act, 1961 or the intention behind the issuance of the Circular.]]></description>
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