Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
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Penalty u/s 271AAB - need to maintain the books of account u/s 44AA - determination of turnover - unexplained advances - The amount of advance itself is not in the nature of income though the source of the advances can be added to the income of the assessee - No penalty
Penalty u/s 271AAB - need to maintain the books of account u/s 44AA - determination of turnover - unexplained advances - The amount of advance itself is not in the nature of income though the source of the advances can be added to the income of the assessee - No penalty
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