Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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The High Court addressed the registered owner's access to the statutory remedy in detention and seizure proceedings and held that the relevant MOV forms, along with the temporary ID and password, should be furnished to the petitioner on the e-mail address stated in MOV-09. It noted that, although the forms had been prepared in the name of the driver or person in charge, the right of appeal vested in the owner of the goods. The petitioner was therefore permitted to pursue the statutory remedy, with limitation computed from compliance with the direction and no objection as to limitation to be raised.
The High Court addressed the registered owner's access to the statutory remedy in detention and seizure proceedings and held that the relevant MOV forms, along with the temporary ID and password, should be furnished to the petitioner on the e-mail address stated in MOV-09. It noted that, although the forms had been prepared in the name of the driver or person in charge, the right of appeal vested in the owner of the goods. The petitioner was therefore permitted to pursue the statutory remedy, with limitation computed from compliance with the direction and no objection as to limitation to be raised.
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