Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud ...
Disallowance of Ocean Freight Expenses paid by the assessee company to a non resident shipping company - provisions of section 172 shall apply and those of Sections 194 C and 195 will not apply - AT
Disallowance of Ocean Freight Expenses paid by the assessee company to a non resident shipping company - provisions of section 172 shall apply and those of Sections 194 C and 195 will not apply - AT
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