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...
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Interest paid on import duty due to ICEGATE technical glitches was refundable despite Bills of Entry being filed after the cut-off under the Customs (Waiver of Interest) 3rd Order. The Tribunal applied a High Court ruling that an advisory acknowledged glitches continuing beyond the stipulated cut-off. Because the refund denials relied solely on late filing, the rejection orders were set aside and consequential relief was granted according to law.
Interest paid on import duty due to ICEGATE technical glitches was refundable despite Bills of Entry being filed after the cut-off under the Customs (Waiver of Interest) 3rd Order. The Tribunal applied a High Court ruling that an advisory acknowledged glitches continuing beyond the stipulated cut-off. Because the refund denials relied solely on late filing, the rejection orders were set aside and consequential relief was granted according to law.
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