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...
Tds on payment of pest control charges - 194C or 194J - no material was brought on record by the Revenue to show that any technical services were availed by the assessee for doing pest control in its premises - AT
Tds on payment of pest control charges - 194C or 194J - no material was brought on record by the Revenue to show that any technical services were availed by the assessee for doing pest control in its premises - AT
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