Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
The HC refused the prayer for a writ directing release of the goods for re-export, holding that the Customs authorities are entitled to issue a show cause notice and adjudicate pending investigation findings; bond-to-bond transfer to R4 could not be permitted due to R4's non-cooperation and outstanding CFSL opinion on alleged forgery. Allegations of forgery remain for statutory adjudication under the Customs Act and Rules, and the Customs Department must deal with the consignment in accordance with law. Alleged non-payment by R3 is a private contractual dispute unsuitable for determination in this writ. Petition disposed.
The HC refused the prayer for a writ directing release of the goods for re-export, holding that the Customs authorities are entitled to issue a show cause notice and adjudicate pending investigation findings; bond-to-bond transfer to R4 could not be permitted due to R4's non-cooperation and outstanding CFSL opinion on alleged forgery. Allegations of forgery remain for statutory adjudication under the Customs Act and Rules, and the Customs Department must deal with the consignment in accordance with law. Alleged non-payment by R3 is a private contractual dispute unsuitable for determination in this writ. Petition disposed.
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