Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
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A High Court held that a Dispute Resolution Panel direction was binding and could not be ignored by the Assessing Officer. Because no departmental appeal had been filed on the earlier years' issue, the addition made under section 40(a)(i) was contrary to the DRP's clear mandate and could not be sustained. The Court therefore exercised writ jurisdiction to quash the demand, including interest, relatable to that addition, despite the availability of an alternate appellate remedy. The remaining transfer pricing adjustment was left open to challenge in the ordinary appeal, with protection against limitation if filed within the time granted.
A High Court held that a Dispute Resolution Panel direction was binding and could not be ignored by the Assessing Officer. Because no departmental appeal had been filed on the earlier years' issue, the addition made under section 40(a)(i) was contrary to the DRP's clear mandate and could not be sustained. The Court therefore exercised writ jurisdiction to quash the demand, including interest, relatable to that addition, despite the availability of an alternate appellate remedy. The remaining transfer pricing adjustment was left open to challenge in the ordinary appeal, with protection against limitation if filed within the time granted.
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