Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Hoarding Maintenance Expenses - The expenses for putting up new median hoardings has generated income to assessee - Treating a part of the expenses as capital in nature and granting depreciation on the same is justified - AT
Hoarding Maintenance Expenses - The expenses for putting up new median hoardings has generated income to assessee - Treating a part of the expenses as capital in nature and granting depreciation on the same is justified - AT
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