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...
Addition u/s 68 - no material is available on record to suggest that either the assessee-company paid money to investor or to any individual, which was invested in the form of share premium in the assessee - in the absence of any material evidence there cannot be any addition on presumption and assumption u/s 68
Addition u/s 68 - no material is available on record to suggest that either the assessee-company paid money to investor or to any individual, which was invested in the form of share premium in the assessee - in the absence of any material evidence there cannot be any addition on presumption and assumption u/s 68
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