Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
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Recovery of drawback under Rules 16 and 16A of the 1995 Drawback Rules was held impermissible after the 2017 Drawback Rules came into force, because the repeal and saving provision in rule 20(2) did not preserve such proceedings and the show cause notice was issued only after the new rules operated. Denial of All Industry Rate drawback was rejected where the export consignments were assessed, Let Export Orders were issued, and drawback was granted; alleged fake procurement invoices could not defeat the claim, and the recorded statement was inadmissible without compliance with section 138B. Confiscation of goods already exported was also set aside, and penalties under sections 114 and 114AA on the exporter and partner could not survive.
Recovery of drawback under Rules 16 and 16A of the 1995 Drawback Rules was held impermissible after the 2017 Drawback Rules came into force, because the repeal and saving provision in rule 20(2) did not preserve such proceedings and the show cause notice was issued only after the new rules operated. Denial of All Industry Rate drawback was rejected where the export consignments were assessed, Let Export Orders were issued, and drawback was granted; alleged fake procurement invoices could not defeat the claim, and the recorded statement was inadmissible without compliance with section 138B. Confiscation of goods already exported was also set aside, and penalties under sections 114 and 114AA on the exporter and partner could not survive.
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