Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Expenditure incurred of preparation of project report - The project in the present case was for setting up a new plant for manufacturing chemicals with new technology, which was not manufactured by the assessee earlier - held as capital in anture - HC
Expenditure incurred of preparation of project report - The project in the present case was for setting up a new plant for manufacturing chemicals with new technology, which was not manufactured by the assessee earlier - held as capital in anture - HC
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