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...
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...
Exemption u/s 11 / 10(23C) - delayed submission of Form 10B - The High court upheld the decision of the ITAT, which agreed with the CIT (Appeals) that furnishing an audit report in Form No. 10B along with the return of income is a procedural requirement. The court differentiated this case from the Supreme Court's decision in M/s. Wipro Ltd, stating that the circumstances of the present case involve Section 11 read with Section 12A(1)(b) of the Act, which is distinct from the conditions un/s 10B(8) discussed in Wipro's case.
Exemption u/s 11 / 10(23C) - delayed submission of Form 10B - The High court upheld the decision of the ITAT, which agreed with the CIT (Appeals) that furnishing an audit report in Form No. 10B along with the return of income is a procedural requirement. The court differentiated this case from the Supreme Court's decision in M/s. Wipro Ltd, stating that the circumstances of the present case involve Section 11 read with Section 12A(1)(b) of the Act, which is distinct from the conditions un/s 10B(8) discussed in Wipro's case.
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