Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Section 110A of the Customs Act makes all seized goods eligible for provisional release, subject to the competent authority's discretionary assessment of entitlement. Goods notified under Section 123 cannot be categorically excluded from provisional release through CBIC Circular No. 35/2017-Cus. An executive circular cannot add exclusions absent from, or override, the parent statute. The Tribunal's direction for provisional release was therefore sustained, and the appeal challenging that direction was dismissed.
Section 110A of the Customs Act makes all seized goods eligible for provisional release, subject to the competent authority's discretionary assessment of entitlement. Goods notified under Section 123 cannot be categorically excluded from provisional release through CBIC Circular No. 35/2017-Cus. An executive circular cannot add exclusions absent from, or override, the parent statute. The Tribunal's direction for provisional release was therefore sustained, and the appeal challenging that direction was dismissed.
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TaxTMI 
TaxTMI 
of 4888 
