Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
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Sections 130 and 130E of the Customs Act exclude High Court appellate jurisdiction over questions relating to the rate of customs duty, including peripheral issues affecting assessment. Entitlement to customs-duty exemption for stores imported for vessel-salvage operations bears on the rate of duty and has wider application; it must therefore be challenged directly before the Supreme Court under Section 130E. Appeals raising that exemption issue are not maintainable before the High Court and are liable to be dismissed for want of jurisdiction, with the Revenue free to approach the Supreme Court.
Sections 130 and 130E of the Customs Act exclude High Court appellate jurisdiction over questions relating to the rate of customs duty, including peripheral issues affecting assessment. Entitlement to customs-duty exemption for stores imported for vessel-salvage operations bears on the rate of duty and has wider application; it must therefore be challenged directly before the Supreme Court under Section 130E. Appeals raising that exemption issue are not maintainable before the High Court and are liable to be dismissed for want of jurisdiction, with the Revenue free to approach the Supreme Court.
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