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...
Classification of head of income – Merely this scrip was held only for one day would not be sufficient to hold that the assessee was in the business of trading in shares - HC
Classification of head of income – Merely this scrip was held only for one day would not be sufficient to hold that the assessee was in the business of trading in shares - HC
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