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Customs - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Lifting of Corporate Veil - Recovery of demand from the ...

Customs

September 23, 2013

Lifting of Corporate Veil - Recovery of demand from the Directors of the company - it would be incumbent upon the revenue to issue a notice u/s 14 to him, stating therein the ground on which such a liability was sought to be fastened on him - Such an obligation cannot be assumed merely on account of the petitioner being or having been a director of the company - HC

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