Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
The Supreme Court held that the High Court should formulate the second substantial question of law proposed by the Revenue regarding whether violation of conditions u/s 13(1)(c) would result in denial of exemption on the whole income or be restricted to the income in violation of Section 13(1)(c). The Court directed the High Court to answer this question along with the already admitted question of law, without expressing any final opinion on the merits. The case pertained to the non-admission of a substantial question by the High Court and the deletion of addition made on account of cash donation collected outside the books of accounts by the Income Tax Appellate Tribunal.
The Supreme Court held that the High Court should formulate the second substantial question of law proposed by the Revenue regarding whether violation of conditions u/s 13(1)(c) would result in denial of exemption on the whole income or be restricted to the income in violation of Section 13(1)(c). The Court directed the High Court to answer this question along with the already admitted question of law, without expressing any final opinion on the merits. The case pertained to the non-admission of a substantial question by the High Court and the deletion of addition made on account of cash donation collected outside the books of accounts by the Income Tax Appellate Tribunal.
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