Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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Contractual shareholding and Demat-account disputes between a client and stock broker were subject to the stock exchange's rules, bye-laws, regulations, Mumbai jurisdiction and arbitration mechanism. The text states that a writ petition is not maintainable where the petitioner has not pursued the agreed contractual or established regulatory grievance-redressal remedies; merely copying SEBI on an email does not substitute for those remedies. The writ petition was dismissed with liberty to approach the competent forum, and the allegations concerning the shares were left unexamined on merits.
Contractual shareholding and Demat-account disputes between a client and stock broker were subject to the stock exchange's rules, bye-laws, regulations, Mumbai jurisdiction and arbitration mechanism. The text states that a writ petition is not maintainable where the petitioner has not pursued the agreed contractual or established regulatory grievance-redressal remedies; merely copying SEBI on an email does not substitute for those remedies. The writ petition was dismissed with liberty to approach the competent forum, and the allegations concerning the shares were left unexamined on merits.
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