Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Reassessment validity depended on two jurisdictional defects: the sanction under section 151 was held invalid because the escapement figure shifted from Rs. 1,11,37,000 to Rs. 66,13,961 and then to Rs. 27,00,000, showing non-application of mind at the sanction stage. The Tribunal also held that reopening beyond three years was unsustainable because the surviving alleged escapement was below the Rs. 50 lakh threshold required for extended limitation under section 149(1). On these grounds, the reassessment was held untenable and the remaining issues were left open.
Reassessment validity depended on two jurisdictional defects: the sanction under section 151 was held invalid because the escapement figure shifted from Rs. 1,11,37,000 to Rs. 66,13,961 and then to Rs. 27,00,000, showing non-application of mind at the sanction stage. The Tribunal also held that reopening beyond three years was unsustainable because the surviving alleged escapement was below the Rs. 50 lakh threshold required for extended limitation under section 149(1). On these grounds, the reassessment was held untenable and the remaining issues were left open.
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