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...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The doctrine of mutuality excludes surplus from a co-operative housing society's maintenance charges, property-tax recoveries and other member collections where contributors and participators are identical, funds serve common member purposes, and there are no non-member receipts or commercial activity. A year-end surplus merely augments the common fund and does not become taxable income. The notes also state that an audited co-operative society may file its return by the applicable audit-related due date; where filed within that date, late-filing fee under section 234F is not sustainable.
The doctrine of mutuality excludes surplus from a co-operative housing society's maintenance charges, property-tax recoveries and other member collections where contributors and participators are identical, funds serve common member purposes, and there are no non-member receipts or commercial activity. A year-end surplus merely augments the common fund and does not become taxable income. The notes also state that an audited co-operative society may file its return by the applicable audit-related due date; where filed within that date, late-filing fee under section 234F is not sustainable.
Note: It is a system-generated summary and is for quick reference only.
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