Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Territorial jurisdiction for Article 226 writs was held to arise where the competent Regional Authority sits, since the Customs officer performed only a ministerial forwarding function; consequence: the High Court entertained writ petitions challenging denial of Merchandise Exports from India Scheme benefits caused by a clerical/electronic EDI error. The Regional Authority at Jaipur was identified as the competent adjudicatory authority and directed to accept resubmitted online applications converting the option from N to Y and to process claims on merits, reflecting the principle that entitlement should not be defeated by ministerial or technical default.
Territorial jurisdiction for Article 226 writs was held to arise where the competent Regional Authority sits, since the Customs officer performed only a ministerial forwarding function; consequence: the High Court entertained writ petitions challenging denial of Merchandise Exports from India Scheme benefits caused by a clerical/electronic EDI error. The Regional Authority at Jaipur was identified as the competent adjudicatory authority and directed to accept resubmitted online applications converting the option from N to Y and to process claims on merits, reflecting the principle that entitlement should not be defeated by ministerial or technical default.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
