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...
Leave encashment received on retirement by non-government employees under section 10(10AA)(ii) is discussed in relation to a subsequently enhanced exemption ceiling. The enhancement is characterised as a remedial and beneficial measure that rationalises an existing exemption, reduces disparity with government employees, and mitigates hardship. On that approach, the enhanced ceiling is treated as enlarging an existing benefit rather than creating a new exemption, supporting liberal application to pending claims despite no express retrospective provision. Restricting claims to the earlier ceiling could differentiate between similarly placed employees solely by retirement timing.
Leave encashment received on retirement by non-government employees under section 10(10AA)(ii) is discussed in relation to a subsequently enhanced exemption ceiling. The enhancement is characterised as a remedial and beneficial measure that rationalises an existing exemption, reduces disparity with government employees, and mitigates hardship. On that approach, the enhanced ceiling is treated as enlarging an existing benefit rather than creating a new exemption, supporting liberal application to pending claims despite no express retrospective provision. Restricting claims to the earlier ceiling could differentiate between similarly placed employees solely by retirement timing.
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