Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Page of 4881
Press 'Enter' after typing page number.
501 to 520 of 97618 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Section 24 requires the Initiating Officer to first issue notice to the alleged benamidar, disclose the reasons for believing the property is benami, and only then seek prior approval for provisional attachment. The Approving Authority must assess the notice and supporting material; approval obtained before notice is mechanical and contrary to the statutory scheme. Accordingly, the confirmed provisional attachment of the jewellery was set aside, while fresh proceedings in accordance with law and all available objections were left open.
Section 24 requires the Initiating Officer to first issue notice to the alleged benamidar, disclose the reasons for believing the property is benami, and only then seek prior approval for provisional attachment. The Approving Authority must assess the notice and supporting material; approval obtained before notice is mechanical and contrary to the statutory scheme. Accordingly, the confirmed provisional attachment of the jewellery was set aside, while fresh proceedings in accordance with law and all available objections were left open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
