Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
Seeking refund of amount illegally and coercively collected by the respondents - entire amount was forcibly recovered - the sixth respondent cannot confirm the rejection of refund only because of the proceedings pending pursuant to the impugned Show Cause Notice but must necessarily consider the petitioner’s grievance in the light of the proposition as enunciated in the above decision and the Instruction and in a time bound manner. - HC
Seeking refund of amount illegally and coercively collected by the respondents - entire amount was forcibly recovered - the sixth respondent cannot confirm the rejection of refund only because of the proceedings pending pursuant to the impugned Show Cause Notice but must necessarily consider the petitioner’s grievance in the light of the proposition as enunciated in the above decision and the Instruction and in a time bound manner. - HC
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