Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
When there was bona fide doubt as to non-excisability of the goods, the extended period of 5 years cannot be invoked - Mere failure or negligence in not taking license or not paying duty, is not sufficient for invoking extended period. - HC
When there was bona fide doubt as to non-excisability of the goods, the extended period of 5 years cannot be invoked - Mere failure or negligence in not taking license or not paying duty, is not sufficient for invoking extended period. - HC
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