Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Waiver under Section 244 for a company limited by guarantee was considered on the basis of prima facie oppression and mismanagement, exceptional circumstances, and alleged violation of the Articles of Association. The Appellate Tribunal accepted that at the waiver stage a detailed merits review was unnecessary and that concise reasons were sufficient if relevant factors were considered. It found that the order had addressed the club's affairs, the alleged illegal termination and suspension of a member during pending proceedings, the convening of the EOGM, and broader mismanagement allegations. The challenge was treated as affecting members' rights and club governance, and the withdrawal of 49 members did not defeat waiver at that stage.
Waiver under Section 244 for a company limited by guarantee was considered on the basis of prima facie oppression and mismanagement, exceptional circumstances, and alleged violation of the Articles of Association. The Appellate Tribunal accepted that at the waiver stage a detailed merits review was unnecessary and that concise reasons were sufficient if relevant factors were considered. It found that the order had addressed the club's affairs, the alleged illegal termination and suspension of a member during pending proceedings, the convening of the EOGM, and broader mismanagement allegations. The challenge was treated as affecting members' rights and club governance, and the withdrawal of 49 members did not defeat waiver at that stage.
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