Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Confiscation of imported goods - multi-functional devices - requirement to meet the standards as 'printers / plotters' as per Electronics & Information Technology Goods - The Tribunal upheld the redemption for home consumption of the goods, rejecting the Revenue's contentions. The Andhra Pradesh High Court also addressed similar issues in previous cases, finding no reason to withhold later consignments after previous consignments had been released upon payment of penalties. - The High Court, in line with the Tribunal's findings and the precedent set by the Andhra Pradesh High Court, dismissed the batch of appeals filed by the Revenue, keeping the questions of law open.
Confiscation of imported goods - multi-functional devices - requirement to meet the standards as 'printers / plotters' as per Electronics & Information Technology Goods - The Tribunal upheld the redemption for home consumption of the goods, rejecting the Revenue's contentions. The Andhra Pradesh High Court also addressed similar issues in previous cases, finding no reason to withhold later consignments after previous consignments had been released upon payment of penalties. - The High Court, in line with the Tribunal's findings and the precedent set by the Andhra Pradesh High Court, dismissed the batch of appeals filed by the Revenue, keeping the questions of law open.
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