Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quash...
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Allowability under section 43B was examined in relation to claimed royalty payments shown as book entries; the Tribunal held that the question turns on whether sums were actually paid and found that the appellate authorities did not verify records proving prior estimated royalty deposits and subsequent adjustments. The Tribunal directed remand to the assessing officer to examine state assessment orders, bank/payment records and related documentary evidence, afford the assessee an opportunity of hearing, and pass a fresh decision after factual verification; appeal allowed for statistical purposes.
Allowability under section 43B was examined in relation to claimed royalty payments shown as book entries; the Tribunal held that the question turns on whether sums were actually paid and found that the appellate authorities did not verify records proving prior estimated royalty deposits and subsequent adjustments. The Tribunal directed remand to the assessing officer to examine state assessment orders, bank/payment records and related documentary evidence, afford the assessee an opportunity of hearing, and pass a fresh decision after factual verification; appeal allowed for statistical purposes.
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