Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
HC allowed the petition challenging demurrage charges. The petitioner sought refund after obtaining Detention Certificates through judicial intervention, following prolonged administrative delays between DRI and Customs authorities. Despite multiple reminders from 2015 to 2018, the respondent failed to process the refund. The court found no laches on the petitioner's part and directed the respondent to process the demurrage charges refund within 4 weeks, holding the administrative authorities responsible for the unwarranted delay in resolving the matter.
HC allowed the petition challenging demurrage charges. The petitioner sought refund after obtaining Detention Certificates through judicial intervention, following prolonged administrative delays between DRI and Customs authorities. Despite multiple reminders from 2015 to 2018, the respondent failed to process the refund. The court found no laches on the petitioner's part and directed the respondent to process the demurrage charges refund within 4 weeks, holding the administrative authorities responsible for the unwarranted delay in resolving the matter.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
