Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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The HC held that the detention of the petitioner's two gold bangles by Customs was unlawful due to the absence of a show cause notice and denial of personal hearing, violating principles of natural justice under Section 124 of the Customs Act. The court rejected reliance on a pre-printed waiver for these procedural safeguards. The jewellery, worn as personal effects during a religious pilgrimage, fell within exemptions under the relevant customs rules. Since the mandatory show cause notice was not issued within the prescribed one-year period, the continued seizure was impermissible. Consequently, the court set aside the detention order and directed the immediate release of the jewellery to the petitioner within two weeks. The petition was accordingly disposed of.
The HC held that the detention of the petitioner's two gold bangles by Customs was unlawful due to the absence of a show cause notice and denial of personal hearing, violating principles of natural justice under Section 124 of the Customs Act. The court rejected reliance on a pre-printed waiver for these procedural safeguards. The jewellery, worn as personal effects during a religious pilgrimage, fell within exemptions under the relevant customs rules. Since the mandatory show cause notice was not issued within the prescribed one-year period, the continued seizure was impermissible. Consequently, the court set aside the detention order and directed the immediate release of the jewellery to the petitioner within two weeks. The petition was accordingly disposed of.
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