Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
HC determined the legality of service under Section 153 of the Customs Act, 1962, finding that registered post was the sole valid communication method prior to 2018. Speed post service was improper. The court quashed orders by the Additional Commissioner and Commissioner (Appeals), holding the appeal was timely filed on 07.11.2017. A writ of certiorari was issued, directing the authority to adjudicate the appeal on merits. The writ petition was allowed, with interim orders discharged and interlocutory applications disposed of accordingly.
HC determined the legality of service under Section 153 of the Customs Act, 1962, finding that registered post was the sole valid communication method prior to 2018. Speed post service was improper. The court quashed orders by the Additional Commissioner and Commissioner (Appeals), holding the appeal was timely filed on 07.11.2017. A writ of certiorari was issued, directing the authority to adjudicate the appeal on merits. The writ petition was allowed, with interim orders discharged and interlocutory applications disposed of accordingly.
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