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...
Deduction u/s 54F of the Income Tax Act – construction of new house property / flat - since the construction took place prior to the date of transfer, Assessee is not eligible for deduction u/s 54F - AT
Deduction u/s 54F of the Income Tax Act – construction of new house property / flat - since the construction took place prior to the date of transfer, Assessee is not eligible for deduction u/s 54F - AT
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