Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Restoration of deemed withdrawal of appeal - Declaration filed by the assessee u/s. 4(1) of the Direct Tax Vivad Se Vishwas Act, 2020 found as false - the Revenue cannot take shelter under sub-section (7) of section 4 of the DTVSVS Act, 2020. - appeal filed by the assessee is deemed to have been revived - AT
Restoration of deemed withdrawal of appeal - Declaration filed by the assessee u/s. 4(1) of the Direct Tax Vivad Se Vishwas Act, 2020 found as false - the Revenue cannot take shelter under sub-section (7) of section 4 of the DTVSVS Act, 2020. - appeal filed by the assessee is deemed to have been revived - AT
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