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...
Electronic filing delay in Form 10B may constitute genuine hardship where the audit report and Form 10 were obtained before the return was filed but were not uploaded due to an inadvertent clerical omission connected with the trust's Chartered Accountant. The notes state that the applicable CBDT circular covered the relevant assessment year and that an earlier decision involving the same trust required a non-pedantic approach to technical compliance. The rejection of condonation was quashed, requiring condonation of the delay and enabling consideration of the charitable-income exemption claim.
Electronic filing delay in Form 10B may constitute genuine hardship where the audit report and Form 10 were obtained before the return was filed but were not uploaded due to an inadvertent clerical omission connected with the trust's Chartered Accountant. The notes state that the applicable CBDT circular covered the relevant assessment year and that an earlier decision involving the same trust required a non-pedantic approach to technical compliance. The rejection of condonation was quashed, requiring condonation of the delay and enabling consideration of the charitable-income exemption claim.
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