Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
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Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
SIM cards issued by Bharti Mobile Limited and distributed in Punjab were questioned whether they can be treated as "goods" for levy of octroi by Municipal Councils. The court held that SIM cards cannot be independently termed as "goods" for octroi purposes, based on Supreme Court judgments in BSNL and Idea Mobile cases, which found SIM cards are never sold as goods independent from services provided. Consequently, notifications levying octroi on SIM cards were set aside, and the writ petition was allowed.
SIM cards issued by Bharti Mobile Limited and distributed in Punjab were questioned whether they can be treated as "goods" for levy of octroi by Municipal Councils. The court held that SIM cards cannot be independently termed as "goods" for octroi purposes, based on Supreme Court judgments in BSNL and Idea Mobile cases, which found SIM cards are never sold as goods independent from services provided. Consequently, notifications levying octroi on SIM cards were set aside, and the writ petition was allowed.
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