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 41(1) – Revenue's case is that there was no genuine trading liability incurred by the assessee. Question of remission or cessation thereof would not arise - No addition - HC
Addition u/s 41(1) – Revenue's case is that there was no genuine trading liability incurred by the assessee. Question of remission or cessation thereof would not arise - No addition - HC
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