Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
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Permission for provisional release of the goods - ball-bearings - The goods in question are subject matter of one bill of entry. Show cause notice itself, although is issued on 22nd April 2022 for almost one year has not been adjudicated and in fact, appears to have not progressed at all - a situation cannot be permitted where the Petitioner would suffer on both the counts at the hands of Commissioner of Customs - There is no acceptable reason that the petitioner in law should be denied provisional release on conditions. - HC
Permission for provisional release of the goods - ball-bearings - The goods in question are subject matter of one bill of entry. Show cause notice itself, although is issued on 22nd April 2022 for almost one year has not been adjudicated and in fact, appears to have not progressed at all - a situation cannot be permitted where the Petitioner would suffer on both the counts at the hands of Commissioner of Customs - There is no acceptable reason that the petitioner in law should be denied provisional release on conditions. - HC
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