Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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The Supreme Court dismissed the challenge to the insertion of the words 'socialist' and 'secular' in the Preamble to the Constitution of India by the Constitution (Forty-second Amendment) Act in 1976. The Court held that the terms have achieved widespread acceptance, and their meanings are understood without doubt. The additions have not restricted or impeded legislations or policies pursued by elected governments, provided they did not infringe upon fundamental rights or the basic structure of the Constitution. After nearly 44 years, there is no legitimate cause or justification for challenging this constitutional amendment, and the Court declined to undertake an exhaustive examination, as the constitutional position remains unambiguous.
The Supreme Court dismissed the challenge to the insertion of the words 'socialist' and 'secular' in the Preamble to the Constitution of India by the Constitution (Forty-second Amendment) Act in 1976. The Court held that the terms have achieved widespread acceptance, and their meanings are understood without doubt. The additions have not restricted or impeded legislations or policies pursued by elected governments, provided they did not infringe upon fundamental rights or the basic structure of the Constitution. After nearly 44 years, there is no legitimate cause or justification for challenging this constitutional amendment, and the Court declined to undertake an exhaustive examination, as the constitutional position remains unambiguous.
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