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...
Reassessment departing from an importer's self-assessment requires a speaking order where written acceptance is absent. Duty paid under protest to obtain clearance does not establish acceptance, and procedural fairness requires an opportunity to support the declared classification and value. For ice-making machinery, consistent departmental classification of identical goods as food or drink preparation machinery, together with unchallenged appellate treatment, supports resolving departmental uncertainty in the importer's favour. Declared transaction value cannot be enhanced without disclosing the valuation method and producing cogent evidence to justify rejection of that value; unsupported enhancement lacks a legal and factual basis.
Reassessment departing from an importer's self-assessment requires a speaking order where written acceptance is absent. Duty paid under protest to obtain clearance does not establish acceptance, and procedural fairness requires an opportunity to support the declared classification and value. For ice-making machinery, consistent departmental classification of identical goods as food or drink preparation machinery, together with unchallenged appellate treatment, supports resolving departmental uncertainty in the importer's favour. Declared transaction value cannot be enhanced without disclosing the valuation method and producing cogent evidence to justify rejection of that value; unsupported enhancement lacks a legal and factual basis.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
