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...
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Section 115BAA concessional taxation remains available in subsequent assessment years once a domestic company validly exercises the option through Form 10-IC. The option applies thereafter and cannot be withdrawn, so a fresh Form 10-IC is not required for each succeeding year. Denial of the concessional rate solely because no new form was filed for the relevant subsequent year is unsustainable.
Section 115BAA concessional taxation remains available in subsequent assessment years once a domestic company validly exercises the option through Form 10-IC. The option applies thereafter and cannot be withdrawn, so a fresh Form 10-IC is not required for each succeeding year. Denial of the concessional rate solely because no new form was filed for the relevant subsequent year is unsustainable.
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