Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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Validity of notification for restricting the import of certain beans, peas and pulses - different interim orders were passed by the different High Courts and the importers effected various imports on the strength of such interim orders. - The High Court has taken into account a few factors standing in favour of the importers like the orders-in-original holding the field; the importers having made the necessary payments; and the importers incurring expenditure because of warehousing. - The goods in question fall in the category of 'prohibited goods'. - SC
Validity of notification for restricting the import of certain beans, peas and pulses - different interim orders were passed by the different High Courts and the importers effected various imports on the strength of such interim orders. - The High Court has taken into account a few factors standing in favour of the importers like the orders-in-original holding the field; the importers having made the necessary payments; and the importers incurring expenditure because of warehousing. - The goods in question fall in the category of 'prohibited goods'. - SC
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