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 u/s 194C or 194J - outsourcing fee operation and record storage expenses as data sorting, scanning, retrieving of records - annual maintenance charges paid was liable for deduction of tax at source u/s 194C and not u/s 194J
TDS u/s 194C or 194J - outsourcing fee operation and record storage expenses as data sorting, scanning, retrieving of records - annual maintenance charges paid was liable for deduction of tax at source u/s 194C and not u/s 194J
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