PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
100% EOU - non-fulfillment of export obligation - jurisdiction of respondent to question fulfilment of NFE - The Tribunal noted that the appellant had indeed achieved positive NFE within the stipulated block period and had received debonding certification from the Development Commissioner. Citing precedents and circulars, the Tribunal emphasized that once the Development Commissioner issues an exit order, revenue authorities lack jurisdiction to re-open the matter. Therefore, the proceedings against the appellant were deemed unsustainable and were set aside.
100% EOU - non-fulfillment of export obligation - jurisdiction of respondent to question fulfilment of NFE - The Tribunal noted that the appellant had indeed achieved positive NFE within the stipulated block period and had received debonding certification from the Development Commissioner. Citing precedents and circulars, the Tribunal emphasized that once the Development Commissioner issues an exit order, revenue authorities lack jurisdiction to re-open the matter. Therefore, the proceedings against the appellant were deemed unsustainable and were set aside.
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