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...
Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
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Limitation computation treats an objection filed on the next working day as timely where the statutory final day falls on a Sunday. Under section 144C, a timely objection requires the Assessing Officer to await binding Dispute Resolution Panel directions before making a final assessment. Rejection of the objection as time-barred led to the final assessment being quashed, with the objection requiring merits-based consideration after hearing the assessee. Consequential penalty proceedings remain stayed until completion of that adjudication.
Limitation computation treats an objection filed on the next working day as timely where the statutory final day falls on a Sunday. Under section 144C, a timely objection requires the Assessing Officer to await binding Dispute Resolution Panel directions before making a final assessment. Rejection of the objection as time-barred led to the final assessment being quashed, with the objection requiring merits-based consideration after hearing the assessee. Consequential penalty proceedings remain stayed until completion of that adjudication.
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