Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
HC upheld the Ministry of Labour and Employment's notification prohibiting contract labour at Central Warehousing Corporation's Inland Clearance Depot. The court found the work was perennial, necessary for the enterprise, and sufficiently substantial to employ full-time workers. The CACLB's analysis demonstrated proper application of mind under Section 10(2) of the Customs Act, 1962. Specifically, the consistent deployment of approximately 300 contractual labourers over 18 years and similar work performed by regular employees at comparable establishments substantiated the prohibition. The impugned notification was consequently validated, and the petition was disposed of.
HC upheld the Ministry of Labour and Employment's notification prohibiting contract labour at Central Warehousing Corporation's Inland Clearance Depot. The court found the work was perennial, necessary for the enterprise, and sufficiently substantial to employ full-time workers. The CACLB's analysis demonstrated proper application of mind under Section 10(2) of the Customs Act, 1962. Specifically, the consistent deployment of approximately 300 contractual labourers over 18 years and similar work performed by regular employees at comparable establishments substantiated the prohibition. The impugned notification was consequently validated, and the petition was disposed of.
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TaxTMI 
TaxTMI 
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