Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
AAAR declined to rule on the exemption claim for dredging and desilting services because the same transaction and period were already covered by a notice and adjudication order under section 73. It held that deciding the exemption issue in the advance ruling appeal could prejudice the statutory remedies available against that order, so judicial propriety required restraint. The Authority therefore left all substantive questions open, including the claimed exemption under Entry 3 or 3A, for determination in the appropriate appellate proceedings arising from the adjudication order.
AAAR declined to rule on the exemption claim for dredging and desilting services because the same transaction and period were already covered by a notice and adjudication order under section 73. It held that deciding the exemption issue in the advance ruling appeal could prejudice the statutory remedies available against that order, so judicial propriety required restraint. The Authority therefore left all substantive questions open, including the claimed exemption under Entry 3 or 3A, for determination in the appropriate appellate proceedings arising from the adjudication order.
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