Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
A challenge to a show cause notice denying preferential duty treatment under AIFTA for copper tubes and pipes turned on alleged non-compliance with the 35% Regional Value Content requirement, the validity of the Certificate of Origin, and a retroactive check. The SC did not decide the merits at this stage; it issued notice, directed the Union to file an affidavit, and restrained the adjudicating authority from passing any final order meanwhile, while permitting antecedent steps to continue.
A challenge to a show cause notice denying preferential duty treatment under AIFTA for copper tubes and pipes turned on alleged non-compliance with the 35% Regional Value Content requirement, the validity of the Certificate of Origin, and a retroactive check. The SC did not decide the merits at this stage; it issued notice, directed the Union to file an affidavit, and restrained the adjudicating authority from passing any final order meanwhile, while permitting antecedent steps to continue.
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