Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
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HC directs second respondent to issue separate orders for each financial year in tax proceedings. The court mandates individual determinations for FY 2017-2018 through 2023-2024, finding composite orders legally improper. Petitioner is granted one month to file reply for FY 2022-2023 and 2023-2024. The court references precedent establishing requirement of distinct orders under tax regulations. Writ petition disposed of with directive for second respondent to pass appropriate separate orders in compliance with legal principles, ensuring procedural fairness and individual assessment for each financial year.
HC directs second respondent to issue separate orders for each financial year in tax proceedings. The court mandates individual determinations for FY 2017-2018 through 2023-2024, finding composite orders legally improper. Petitioner is granted one month to file reply for FY 2022-2023 and 2023-2024. The court references precedent establishing requirement of distinct orders under tax regulations. Writ petition disposed of with directive for second respondent to pass appropriate separate orders in compliance with legal principles, ensuring procedural fairness and individual assessment for each financial year.
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