Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Safeguard duty levied on the import of solar cells and modules - Validity of levy during the period when the injunction from the High Court of Orissa was active - Protection of the domestic industry - The High Court found that the impugned notification issued during the subsistence of an Orissa High Court's injunction was indeed inoperative until the Supreme Court stayed the injunction. Post the stay, the notification became effective. The court held that the assessment of safeguard duties on imports made during the period when the injunction was active was illegal and arbitrary. Consequently, related actions taken during this period were set aside.
Safeguard duty levied on the import of solar cells and modules - Validity of levy during the period when the injunction from the High Court of Orissa was active - Protection of the domestic industry - The High Court found that the impugned notification issued during the subsistence of an Orissa High Court's injunction was indeed inoperative until the Supreme Court stayed the injunction. Post the stay, the notification became effective. The court held that the assessment of safeguard duties on imports made during the period when the injunction was active was illegal and arbitrary. Consequently, related actions taken during this period were set aside.
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