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...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Addition u/s 69A - valuable article - ambit of the word ‘owner’ in section 69A - carriage contractor for bitumen - short delivery of bitumen - Can a thief become the owner - Deemed ownership - an ‘article’ shall be considered ‘valuable’ if the concerned article is a high-priced article commanding a premium price. - AO acted illegally in holding that one appellant was the ‘owner’ and on the said basis made the addition - SC
Addition u/s 69A - valuable article - ambit of the word ‘owner’ in section 69A - carriage contractor for bitumen - short delivery of bitumen - Can a thief become the owner - Deemed ownership - an ‘article’ shall be considered ‘valuable’ if the concerned article is a high-priced article commanding a premium price. - AO acted illegally in holding that one appellant was the ‘owner’ and on the said basis made the addition - SC
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