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...
Application u/s 119(2)(b) for condoning delay, if any, in filing Form 10-ID to avail the beneficial rate of tax of 15% u/s 115BAB - Validity of order of CBDT rejecting the application u/s 119(2)(b) - FDI investment approval from China - Beneficial rate of tax of 15% u/s 115BAB - The High court identified procedural irregularities, including the absence of the Member's signature and non-disclosure of field reports, which undermined the validity of the order. Consequently, the court quashed the order and directed the CBDT to provide all relevant documents to the petitioner for reconsideration.
Application u/s 119(2)(b) for condoning delay, if any, in filing Form 10-ID to avail the beneficial rate of tax of 15% u/s 115BAB - Validity of order of CBDT rejecting the application u/s 119(2)(b) - FDI investment approval from China - Beneficial rate of tax of 15% u/s 115BAB - The High court identified procedural irregularities, including the absence of the Member's signature and non-disclosure of field reports, which undermined the validity of the order. Consequently, the court quashed the order and directed the CBDT to provide all relevant documents to the petitioner for reconsideration.
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