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...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
Ambulance-based emergency medical services were treated as a professional service, not a mere carriage or works contract, because the ambulances were specially equipped and staffed to provide treatment and monitoring during the critical initial period; tax was therefore deductible under section 194J, and the plea based on acceptance of section 194C treatment in an earlier year failed because each assessment year is separate and res judicata or estoppel does not apply in income-tax proceedings. The classifications for the HLL and FSMS contracts were set aside because the contractual terms and the assessee's submissions were not properly examined, requiring fresh consideration by the Assessing Officer.
Ambulance-based emergency medical services were treated as a professional service, not a mere carriage or works contract, because the ambulances were specially equipped and staffed to provide treatment and monitoring during the critical initial period; tax was therefore deductible under section 194J, and the plea based on acceptance of section 194C treatment in an earlier year failed because each assessment year is separate and res judicata or estoppel does not apply in income-tax proceedings. The classifications for the HLL and FSMS contracts were set aside because the contractual terms and the assessee's submissions were not properly examined, requiring fresh consideration by the Assessing Officer.
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