Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
Amendment by substitution to condition (6) of an exemption notification inserting the word "premises" was held capable of retrospective operation and must receive a beneficial construction where it remedies an obvious omission, making the importer eligible; accordingly, departmental reliance on the original text when issuing a show cause notice that post dated the substituted condition was legally erroneous. The show cause notice and consequent orders were quashed and the appellant was directed to receive benefits under the notification as amended, with consequential payment ordered.
Amendment by substitution to condition (6) of an exemption notification inserting the word "premises" was held capable of retrospective operation and must receive a beneficial construction where it remedies an obvious omission, making the importer eligible; accordingly, departmental reliance on the original text when issuing a show cause notice that post dated the substituted condition was legally erroneous. The show cause notice and consequent orders were quashed and the appellant was directed to receive benefits under the notification as amended, with consequential payment ordered.
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