Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
HC dismissed the writ petition challenging a provisional attachment order under PMLA, holding that the petitioner cannot simultaneously pursue a writ petition and a pending appeal before the appellate tribunal under Section 26 of PMLA. The court determined the petition was not maintainable as the subject matter was already under appellate review, thereby precluding parallel judicial proceedings challenging the same provisional attachment order.
HC dismissed the writ petition challenging a provisional attachment order under PMLA, holding that the petitioner cannot simultaneously pursue a writ petition and a pending appeal before the appellate tribunal under Section 26 of PMLA. The court determined the petition was not maintainable as the subject matter was already under appellate review, thereby precluding parallel judicial proceedings challenging the same provisional attachment order.
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