Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Regulation 16(1) permits exceptional preventive suspension of a Customs Broker licence only where available material demonstrates a genuine need for urgent action; pending enquiry or serious allegations alone are insufficient. "Immediate" requires reasonable promptness, assessed from the investigation, offence report and licensing authority's response. Circular No. 9/2010-Customs remained binding and permitted only reasonably explained departure from prescribed timelines. Substantial unexplained delay meant the immediate-action requirement was unmet, so the High Court set aside suspension and continuation orders while preserving proceedings on the underlying allegations.
Regulation 16(1) permits exceptional preventive suspension of a Customs Broker licence only where available material demonstrates a genuine need for urgent action; pending enquiry or serious allegations alone are insufficient. "Immediate" requires reasonable promptness, assessed from the investigation, offence report and licensing authority's response. Circular No. 9/2010-Customs remained binding and permitted only reasonably explained departure from prescribed timelines. Substantial unexplained delay meant the immediate-action requirement was unmet, so the High Court set aside suspension and continuation orders while preserving proceedings on the underlying allegations.
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TaxTMI 
TaxTMI 
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