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...
Customs interest arising solely because ICEGATE technical glitches prevented timely reflection of duty payment may be refundable where duty was remitted on the Bill of Entry filing date. The Tribunal treated the continued system failure, acknowledged up to 27 July 2023, as defeating a denial based only on filing the Bill of Entry after the waiver order's specified date. It set aside the rejection of the interest refund and allowed consequential relief according to law.
Customs interest arising solely because ICEGATE technical glitches prevented timely reflection of duty payment may be refundable where duty was remitted on the Bill of Entry filing date. The Tribunal treated the continued system failure, acknowledged up to 27 July 2023, as defeating a denial based only on filing the Bill of Entry after the waiver order's specified date. It set aside the rejection of the interest refund and allowed consequential relief according to law.
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