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    PMLA bail and Article 21: prolonged pre-trial custody can justify release despite failure to satisfy the twin conditions.
    SEZ refund turns on actual use for authorised operations, not invoice defects, where tax payment and nexus are undisputed.
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    Section 50 deeming fiction limited to computation, preserving long-term capital loss set-off on depreciable assets
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    Binding advance pricing agreement bars disallowance of intra-group second-line support services once the transaction is APA-compliant.
    Faceless reassessment treated as best judgment assessment, validating CIT(A) remand for fresh adjudication after non-compliance.
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      Seeking rectification of an alleged mistake - question of...

      Tribunal Dismisses Request for Rectification Due to Jurisdiction Issues; Submissions Presumed as Appellant's Instructions.

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      CustomsMarch 21, 2024Case LawsAT
      Seeking rectification of an alleged mistake - question of jurisdiction of this tribunal - error apparent on the face of record or not - The Tribunal rejected the appellant's claim, stating that it had considered the jurisdiction issue in light of previous judgments and amendments. Since both parties chose not to argue the jurisdiction issue during the hearing, the Tribunal proceeded to decide the case on its merits. - The Tribunal emphasized that when a counsel makes submissions, it is presumed to be on the instructions of the appellant. Hiring a new counsel post-judgment to raise new grounds or find fault with the previous counsel's submissions is not a valid approach.

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      ActsIncome Tax