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...
Anonymous donations received by a trust registered under section 12A and claiming exemption under section 11 are specifically governed by section 115BBC. As section 115BBC does not require records establishing anonymous donors' identity, name or address, absence of those particulars cannot justify treating such donations as unexplained cash credits under section 68. The donations are taxable at the prescribed rate under section 115BBC rather than being added as unexplained cash credits.
Anonymous donations received by a trust registered under section 12A and claiming exemption under section 11 are specifically governed by section 115BBC. As section 115BBC does not require records establishing anonymous donors' identity, name or address, absence of those particulars cannot justify treating such donations as unexplained cash credits under section 68. The donations are taxable at the prescribed rate under section 115BBC rather than being added as unexplained cash credits.
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