Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
The dominant issue was whether the Assessing Officer could pass an order giving effect to DRP directions after expiry of the one-month period mandated by section 144C(13). The court held that section 144C(13) imposes a strict, mandatory timeline, and statutory requirements must be complied with in the prescribed manner; treating the time limit as directory would negate the provision's mandatory character. Since the one-month period had already lapsed, the pending proceedings to give effect to the DRP directions, including the transfer pricing addition, were barred by limitation and could not be continued under section 144C(13). - HC
The dominant issue was whether the Assessing Officer could pass an order giving effect to DRP directions after expiry of the one-month period mandated by section 144C(13). The court held that section 144C(13) imposes a strict, mandatory timeline, and statutory requirements must be complied with in the prescribed manner; treating the time limit as directory would negate the provision's mandatory character. Since the one-month period had already lapsed, the pending proceedings to give effect to the DRP directions, including the transfer pricing addition, were barred by limitation and could not be continued under section 144C(13). - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
