Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
Expiry of the extended six-month validity of a CGST prohibition order causes it to cease automatically, without requiring separate revocation. Goods detained solely under that order cannot remain under detention after expiry and must be released. Release of the goods does not affect the legality of the departmental investigation or the evidentiary material already collected, which remain available for the investigation.
Expiry of the extended six-month validity of a CGST prohibition order causes it to cease automatically, without requiring separate revocation. Goods detained solely under that order cannot remain under detention after expiry and must be released. Release of the goods does not affect the legality of the departmental investigation or the evidentiary material already collected, which remain available for the investigation.
Note: It is a system-generated summary and is for quick reference only.