Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
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...
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Penalty u/s 271(1)(c) - The “concealment“ was detected only during the scrutiny. The assessee has given the false statement. On false estimate/statement, the penalty is justifiable - HC
Penalty u/s 271(1)(c) - The “concealment“ was detected only during the scrutiny. The assessee has given the false statement. On false estimate/statement, the penalty is justifiable - HC
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