Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
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The article notes that the ITAT treated a bank as not being an assessee in default for failure to deduct tax at source on Leave Travel Concession reimbursement during the period covered by subsisting Madras High Court interim directions. It records that compliance with that operative judicial direction meant the bank's non-deduction could not attract liability under section 201/201(1A), and the resulting demand was unsustainable. The same approach was applied to the connected appeals on the same controversy.
The article notes that the ITAT treated a bank as not being an assessee in default for failure to deduct tax at source on Leave Travel Concession reimbursement during the period covered by subsisting Madras High Court interim directions. It records that compliance with that operative judicial direction meant the bank's non-deduction could not attract liability under section 201/201(1A), and the resulting demand was unsustainable. The same approach was applied to the connected appeals on the same controversy.
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