Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Intimation order under Section 143(1)(a) cannot be treated to be an order of assessment. - it was open for the assessee to submit the revised return at any time before the expiry of one year from the end of the relevant assessment year. - HC
Intimation order under Section 143(1)(a) cannot be treated to be an order of assessment. - it was open for the assessee to submit the revised return at any time before the expiry of one year from the end of the relevant assessment year. - HC
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