Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Allowance of Bad-debts u/s 36(1)(vii) - There is no requirement to establish that debts has become irrecoverable in the accounts of the assessee for the previous year. - HC
Allowance of Bad-debts u/s 36(1)(vii) - There is no requirement to establish that debts has become irrecoverable in the accounts of the assessee for the previous year. - HC
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