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...
Computation of capital gain - ITAT is not justified in concluding that there is no transfer of FAR during the relevant year - Tribunal is also not justified in holding that no income has accrued during the year as no construction has taken place relating to such FAR - HC
Computation of capital gain - ITAT is not justified in concluding that there is no transfer of FAR during the relevant year - Tribunal is also not justified in holding that no income has accrued during the year as no construction has taken place relating to such FAR - HC
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