Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
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Goods seized under the Customs Act remain within the statutory confiscation and penalty adjudication framework where prior sanction has not been obtained and cognizance of a Customs offence has not been taken. The proper officer's special power to grant provisional release pending adjudication cannot be displaced through the general criminal-law power to release property on zimma. Consequently, a Sessions Court lacks jurisdiction to order release of seized areca nuts on zimma in those circumstances, and the release order was set aside.
Goods seized under the Customs Act remain within the statutory confiscation and penalty adjudication framework where prior sanction has not been obtained and cognizance of a Customs offence has not been taken. The proper officer's special power to grant provisional release pending adjudication cannot be displaced through the general criminal-law power to release property on zimma. Consequently, a Sessions Court lacks jurisdiction to order release of seized areca nuts on zimma in those circumstances, and the release order was set aside.
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