Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Section 80-IE deduction remains available where an industrial undertaking is not formed by splitting up or reconstruction of an existing business and previously used plant and machinery does not exceed the statutory limit. Eligible profits cannot be recomputed through notional allocation of related-party expenses unless material establishes an arrangement, beyond close connection alone, designed to generate more than ordinary profits. Excise-duty incentives intended to promote industrial development and employment are capital receipts, excluded both from taxable income and from eligible profits for the deduction. Working-partner remuneration cannot be disallowed twice where it has already been added back in the revised return.
Section 80-IE deduction remains available where an industrial undertaking is not formed by splitting up or reconstruction of an existing business and previously used plant and machinery does not exceed the statutory limit. Eligible profits cannot be recomputed through notional allocation of related-party expenses unless material establishes an arrangement, beyond close connection alone, designed to generate more than ordinary profits. Excise-duty incentives intended to promote industrial development and employment are capital receipts, excluded both from taxable income and from eligible profits for the deduction. Working-partner remuneration cannot be disallowed twice where it has already been added back in the revised return.
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