Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Deduction u/s 80IA - assessee has not fulfilled the basic condition provided u/s. 80IA(7) of the Act as per which the assessee is required to file along with the return of income an audit report in Form No. 10CCB - benefit denied - AT
Deduction u/s 80IA - assessee has not fulfilled the basic condition provided u/s. 80IA(7) of the Act as per which the assessee is required to file along with the return of income an audit report in Form No. 10CCB - benefit denied - AT
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