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...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Reopening of assessment - High Court dismissed writ against notice u/s 148 - the proper remedy of the petitioner would be to raise all pleas before the AO in assessment proceedings and if it is decided against him then to carry appeal to CIT (A) and then to the Tribunal and then to the High Court u/s 260A - not inclined to interfere with impugned order passed by the High Court
Reopening of assessment - High Court dismissed writ against notice u/s 148 - the proper remedy of the petitioner would be to raise all pleas before the AO in assessment proceedings and if it is decided against him then to carry appeal to CIT (A) and then to the Tribunal and then to the High Court u/s 260A - not inclined to interfere with impugned order passed by the High Court
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