Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
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Customs valuation under Rule 12 treats declared transaction value as the primary basis, and it may be rejected only on objective, reasonable doubt supported by contemporaneous comparables or proof of additional consideration. If rejection is justified, valuation must then proceed strictly through the prescribed sequential rules, not by arbitrary standard rates. Electronic records in customs adjudication require authenticity, certification and a clear chain of custody, while denial of cross-examination and non-supply of relied-upon material undermine natural justice. Extended limitation requires strict proof of suppression or intent to evade duty, and confiscation or penalty cannot rest on a mere valuation dispute or unproven misdeclaration.
Customs valuation under Rule 12 treats declared transaction value as the primary basis, and it may be rejected only on objective, reasonable doubt supported by contemporaneous comparables or proof of additional consideration. If rejection is justified, valuation must then proceed strictly through the prescribed sequential rules, not by arbitrary standard rates. Electronic records in customs adjudication require authenticity, certification and a clear chain of custody, while denial of cross-examination and non-supply of relied-upon material undermine natural justice. Extended limitation requires strict proof of suppression or intent to evade duty, and confiscation or penalty cannot rest on a mere valuation dispute or unproven misdeclaration.
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