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...
Denial of deduction u/s. 10(23C) - Despite the filing of Form 10B during the appellate proceedings, the Tribunal ruled that the primary requirement for claiming deduction under Section 11 was not fulfilled in the return. The appellate authority's decision to not entertain the additional claim for exemption under Section 11 was upheld, emphasizing that the remedy for such cases lies in Section 119 of the Act. The Tribunal dismissed allegations of breach of natural justice and upheld the imposition of interest charges under Section 234B/C.
Denial of deduction u/s. 10(23C) - Despite the filing of Form 10B during the appellate proceedings, the Tribunal ruled that the primary requirement for claiming deduction under Section 11 was not fulfilled in the return. The appellate authority's decision to not entertain the additional claim for exemption under Section 11 was upheld, emphasizing that the remedy for such cases lies in Section 119 of the Act. The Tribunal dismissed allegations of breach of natural justice and upheld the imposition of interest charges under Section 234B/C.
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