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...
Approval u/s 80(G)(5) - for the purpose of deciding as to whether or not to grant approval u/s 80G, a CIT (Exemptions) has to only examine whether or not the conditions set out in Section 80G(5)(i) to (v) are satisfied - It cannot be open to the CIT(E) to reject on the ground that it is not conclusively established now that the assessee will be finally eligible in future for exemption u/ss 11, 12 and 10(23AA) or 10(23C)
Approval u/s 80(G)(5) - for the purpose of deciding as to whether or not to grant approval u/s 80G, a CIT (Exemptions) has to only examine whether or not the conditions set out in Section 80G(5)(i) to (v) are satisfied - It cannot be open to the CIT(E) to reject on the ground that it is not conclusively established now that the assessee will be finally eligible in future for exemption u/ss 11, 12 and 10(23AA) or 10(23C)
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