Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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The HC held that Section 194LA, when read ejusdem generis with the phrase "payment thereof in cash or by issue of a cheque or draft," does not extend to transfer of development rights (TDR) certificates issued in lieu of land acquisition compensation; thus TDR issuance falls outside Section 194LA's TDS mandate. The court found analogous provisions addressing payment in kind absent from Section 194LA, thereby accepting the Petitioner's strong prima facie case for interim relief. Pending final hearing, the HC stayed operation and implementation of the impugned order dated 31 March 2025 under ss. 201 and 201(1A) of the IT Act, and consequently stayed the demand notice and penalty order dated 30 September 2025 under s. 274 read with s. 271C and attendant demands.
The HC held that Section 194LA, when read ejusdem generis with the phrase "payment thereof in cash or by issue of a cheque or draft," does not extend to transfer of development rights (TDR) certificates issued in lieu of land acquisition compensation; thus TDR issuance falls outside Section 194LA's TDS mandate. The court found analogous provisions addressing payment in kind absent from Section 194LA, thereby accepting the Petitioner's strong prima facie case for interim relief. Pending final hearing, the HC stayed operation and implementation of the impugned order dated 31 March 2025 under ss. 201 and 201(1A) of the IT Act, and consequently stayed the demand notice and penalty order dated 30 September 2025 under s. 274 read with s. 271C and attendant demands.
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