Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Imported solar cells were alleged to attract safeguard duty under the tariff heading applicable to solar cells, but the Tribunal found material showing exclusive use for satellites, including end-use certificates and a scientist's certificate, with no contrary rebuttal. Because the alternative claim of classification as parts of satellites under Chapter Heading 8803 had not been argued before the adjudicating authority, the Tribunal held that fairness required a fresh opportunity to advance that plea. It set aside the impugned order and remanded the matter for de novo consideration, directing fresh determination of classification on the basis of the user test while leaving all issues open.
Imported solar cells were alleged to attract safeguard duty under the tariff heading applicable to solar cells, but the Tribunal found material showing exclusive use for satellites, including end-use certificates and a scientist's certificate, with no contrary rebuttal. Because the alternative claim of classification as parts of satellites under Chapter Heading 8803 had not been argued before the adjudicating authority, the Tribunal held that fairness required a fresh opportunity to advance that plea. It set aside the impugned order and remanded the matter for de novo consideration, directing fresh determination of classification on the basis of the user test while leaving all issues open.
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