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...
Natural justice and audi alteram partem obligations govern appellate adjudication: where an order is passed without affording the department a fair hearing, the appellate authority may set aside the decision and remand for fresh adjudication. Section 128-A permits referring matters back when principles of natural justice were not followed, and authorities must give clear reasons for orders. The impugned Commissioner (Appeals) order was found to breach natural justice and was set aside, with directions to decide the appeals de novo after giving both sides opportunity to be heard.
Natural justice and audi alteram partem obligations govern appellate adjudication: where an order is passed without affording the department a fair hearing, the appellate authority may set aside the decision and remand for fresh adjudication. Section 128-A permits referring matters back when principles of natural justice were not followed, and authorities must give clear reasons for orders. The impugned Commissioner (Appeals) order was found to breach natural justice and was set aside, with directions to decide the appeals de novo after giving both sides opportunity to be heard.
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