123 results for “condonation of delay”+ Section 145clear
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145 STC 111 544 while laying down the parameters of the judicially evolved concept of `compensatory tax’ vis-a-vis Article 301 has explained the difference between a tax, a fee and a compensatory tax in the following manner: 42. To sum up, the basis of every levy is the controlling factor. In the case of "a tax", the levy