Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgm...
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Rule 86A permits revenue authorities to withhold use of amounts in an electronic credit ledger where there are recorded reasons to believe input tax credit was fraudulently availed or is ineligible; the withholding is an interim protective measure pending adjudication. The Proper Officer cannot refuse to adjudicate the alleged ineligibility or fraud; failure to initiate adjudication while maintaining a ledger block is impermissible. The court directed the Proper Officer to issue show cause notices and commence adjudication within one week, and ordered that the ledger must be unblocked if adjudication is not concluded within the period fixed by the court.
Rule 86A permits revenue authorities to withhold use of amounts in an electronic credit ledger where there are recorded reasons to believe input tax credit was fraudulently availed or is ineligible; the withholding is an interim protective measure pending adjudication. The Proper Officer cannot refuse to adjudicate the alleged ineligibility or fraud; failure to initiate adjudication while maintaining a ledger block is impermissible. The court directed the Proper Officer to issue show cause notices and commence adjudication within one week, and ordered that the ledger must be unblocked if adjudication is not concluded within the period fixed by the court.
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