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...
Regulation 16(1) permits exceptional preventive suspension of a Customs Broker licence only where available material demonstrates a genuine need for urgent action; pending enquiry or serious allegations alone are insufficient. "Immediate" requires reasonable promptness, assessed from the investigation, offence report and licensing authority's response. Circular No. 9/2010-Customs remained binding and permitted only reasonably explained departure from prescribed timelines. Substantial unexplained delay meant the immediate-action requirement was unmet, so the High Court set aside suspension and continuation orders while preserving proceedings on the underlying allegations.
Regulation 16(1) permits exceptional preventive suspension of a Customs Broker licence only where available material demonstrates a genuine need for urgent action; pending enquiry or serious allegations alone are insufficient. "Immediate" requires reasonable promptness, assessed from the investigation, offence report and licensing authority's response. Circular No. 9/2010-Customs remained binding and permitted only reasonably explained departure from prescribed timelines. Substantial unexplained delay meant the immediate-action requirement was unmet, so the High Court set aside suspension and continuation orders while preserving proceedings on the underlying allegations.
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