Minimum Public Offer Requirements set tiered issuer-based allotment minima with mandatory staged public shareholding increases and exchange enforcemen...
Disallowance under tax law for investment expenses cannot be applied mechanically; authority must record clear reasons before increasing assessee's su...
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Suspension of a Container Freight Station approval was remanded for fresh consideration because the Tribunal had not been asked to decide the specific contention that suspension under Regulation 11(2) of the Handling of Cargo in Customs Areas Regulations, 2009 is only preventive and cannot continue once the required material is supplied. As that point had not been urged below, the Tribunal had recorded no finding on it. By consent, the impugned order was set aside, all merits were kept open, the suspension order stood revived pending the restored appeal, and the matter was directed to be heard by a different Bench.
Suspension of a Container Freight Station approval was remanded for fresh consideration because the Tribunal had not been asked to decide the specific contention that suspension under Regulation 11(2) of the Handling of Cargo in Customs Areas Regulations, 2009 is only preventive and cannot continue once the required material is supplied. As that point had not been urged below, the Tribunal had recorded no finding on it. By consent, the impugned order was set aside, all merits were kept open, the suspension order stood revived pending the restored appeal, and the matter was directed to be heard by a different Bench.
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