Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
Taxability of income in India - deduction with respect to salaries paid by appellant in foreign currency outside India to expatriates working in India - Indo-Japan tax treaty. Following Emirates Commercial Bank Ltd. and Supreme Court's view in Goetze (India) Ltd., exception carved out for statutory prohibition of deduction claimed outside Return of Income not applicable in case of Tribunal or Court direction. HC quashed order denying relief to petitioner regarding deductions liable pursuant to Tribunal order.
Taxability of income in India - deduction with respect to salaries paid by appellant in foreign currency outside India to expatriates working in India - Indo-Japan tax treaty. Following Emirates Commercial Bank Ltd. and Supreme Court's view in Goetze (India) Ltd., exception carved out for statutory prohibition of deduction claimed outside Return of Income not applicable in case of Tribunal or Court direction. HC quashed order denying relief to petitioner regarding deductions liable pursuant to Tribunal order.
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