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...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Social Protection Fund is specified as an eligible pension fund for tax exemption on qualifying investments made in India from publication of the notification until 31 March 2030. Exemption requires timely income-tax returns with an accountant's compliance certificate, quarterly investment disclosures, and separate accounts for exempt investments. The fund must remain regulated under Omani law, use assets and earnings solely for statutory and defined-benefit obligations, avoid India-investment borrowings, and not participate in investees' day-to-day operations, subject to permitted investment-protection monitoring. Breach of any prescribed condition makes the fund ineligible for the exemption. The notification takes effect upon Gazette publication.
Social Protection Fund is specified as an eligible pension fund for tax exemption on qualifying investments made in India from publication of the notification until 31 March 2030. Exemption requires timely income-tax returns with an accountant's compliance certificate, quarterly investment disclosures, and separate accounts for exempt investments. The fund must remain regulated under Omani law, use assets and earnings solely for statutory and defined-benefit obligations, avoid India-investment borrowings, and not participate in investees' day-to-day operations, subject to permitted investment-protection monitoring. Breach of any prescribed condition makes the fund ineligible for the exemption. The notification takes effect upon Gazette publication.
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