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...
Dishonour of Cheque - exercise of discretion rationally, by the Trial Court for award of interim compensation - The court underscores that Section 143A is directory, not mandatory, and the trial court has discretion in awarding interim compensation. It mandates reasons for such an award, particularly if the accused's conduct includes delay tactics. - The trial court is justified in expecting cooperation from the accused for a speedy trial and can consider non-cooperation as a factor for interim compensation.
Dishonour of Cheque - exercise of discretion rationally, by the Trial Court for award of interim compensation - The court underscores that Section 143A is directory, not mandatory, and the trial court has discretion in awarding interim compensation. It mandates reasons for such an award, particularly if the accused's conduct includes delay tactics. - The trial court is justified in expecting cooperation from the accused for a speedy trial and can consider non-cooperation as a factor for interim compensation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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