Business upkeep expenses despite no revenue, director's interest-free advances, and property gift additions-disallowances and notional interest delete...
Insolvency resolution plan's loan assignment between approving and dissenting creditors: post-approval redistribution blocked; original distribution e...
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Failure to issue a show cause notice within the period prescribed under s.110(2) of the Customs Act, 1962 was held to vitiate continued retention of seized Indian currency, since any seizure effected under s.110(1) mandatorily attracts strict compliance with s.110(2) irrespective of whether the currency was seized from a passenger or otherwise; consequently, the seizure memo was quashed and return of the currency was directed. On ownership, the petitioner's claim was accepted on the basis of supporting documents including tax return and balance sheet, with the undisputed familial relationship to the person from whose custody the currency was recovered; consequently, release was ordered within eight weeks. - HC
Failure to issue a show cause notice within the period prescribed under s.110(2) of the Customs Act, 1962 was held to vitiate continued retention of seized Indian currency, since any seizure effected under s.110(1) mandatorily attracts strict compliance with s.110(2) irrespective of whether the currency was seized from a passenger or otherwise; consequently, the seizure memo was quashed and return of the currency was directed. On ownership, the petitioner's claim was accepted on the basis of supporting documents including tax return and balance sheet, with the undisputed familial relationship to the person from whose custody the currency was recovered; consequently, release was ordered within eight weeks. - HC
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