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...
Reassessment u/s 147 without service of Notice u/s 143(2) - whether Notice under section 143(2) to be directory and not mandatory - held as mandatory - HC
Reassessment u/s 147 without service of Notice u/s 143(2) - whether Notice under section 143(2) to be directory and not mandatory - held as mandatory - HC
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