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...
Deduction u/s 10A - unit formed out of splitting up or reconstruction of the business by using the old plant and machinery - the benefit of Section 10A of the Act would also be available even when an existing unit gets converted into a STPI unit. - HC
Deduction u/s 10A - unit formed out of splitting up or reconstruction of the business by using the old plant and machinery - the benefit of Section 10A of the Act would also be available even when an existing unit gets converted into a STPI unit. - HC
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