Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
An ex parte ad interim injunction restraining a statutory director-removal process was held maintainable in appeal, but the injunction itself was unsustainable. The court held that director status under Section 2(34) is functional and does not depend on shareholding; once appointed and filed in office, the person remains subject to removal under Section 169. It further held that Section 430 barred civil court interference with internal corporate action, and lack of locus before the tribunal did not revive civil jurisdiction because a waiver route was available. The injunction also failed because the order gave no reasoned satisfaction on prima facie case, balance of convenience, and irreparable injury.
An ex parte ad interim injunction restraining a statutory director-removal process was held maintainable in appeal, but the injunction itself was unsustainable. The court held that director status under Section 2(34) is functional and does not depend on shareholding; once appointed and filed in office, the person remains subject to removal under Section 169. It further held that Section 430 barred civil court interference with internal corporate action, and lack of locus before the tribunal did not revive civil jurisdiction because a waiver route was available. The injunction also failed because the order gave no reasoned satisfaction on prima facie case, balance of convenience, and irreparable injury.
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