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...
Periodic charitable-registration renewal under Form 10AB is described as a limited enquiry into the genuineness of activities and compliance with material laws for achieving charitable objects. The notes state that, under the periodic-registration regime and Rule 17A(2)(g), scrutiny for renewal is confined to the immediately preceding three financial years for which registration was held under the new regime. Material, financials or allegations relating to pre-1 April 2021 periods cannot be called for or relied upon to reject renewal. The discussion also states that unexamined responses and evidence, reliance on retracted statements or unrelated third-party material, and failure to identify current non-genuine activities do not support rejection. Registration and consequential approval were directed to be granted.
Periodic charitable-registration renewal under Form 10AB is described as a limited enquiry into the genuineness of activities and compliance with material laws for achieving charitable objects. The notes state that, under the periodic-registration regime and Rule 17A(2)(g), scrutiny for renewal is confined to the immediately preceding three financial years for which registration was held under the new regime. Material, financials or allegations relating to pre-1 April 2021 periods cannot be called for or relied upon to reject renewal. The discussion also states that unexamined responses and evidence, reliance on retracted statements or unrelated third-party material, and failure to identify current non-genuine activities do not support rejection. Registration and consequential approval were directed to be granted.
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