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...
Detention of goods alongwith vehicle - detention of goods for indefinite time - few defects in the documents - It is, ultimately, for the Department to take the final call whether any case for confiscation has been made out or not. This Court should not come in the way of the Department in that regard. - The writ applicant is directed to deposit the amount with the respondent No.4, and upon deposit of such amount, the respondent No.4 shall, at the earliest, release the conveyance and the goods. - HC
Detention of goods alongwith vehicle - detention of goods for indefinite time - few defects in the documents - It is, ultimately, for the Department to take the final call whether any case for confiscation has been made out or not. This Court should not come in the way of the Department in that regard. - The writ applicant is directed to deposit the amount with the respondent No.4, and upon deposit of such amount, the respondent No.4 shall, at the earliest, release the conveyance and the goods. - HC
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