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...
Advance ruling - Notice u/s 143(2) was issued before filing the application - It is clear that the question was already pending before the Income-tax Authorities and the application is barred by Proviso (1) of section 245R(2) - AAR
Advance ruling - Notice u/s 143(2) was issued before filing the application - It is clear that the question was already pending before the Income-tax Authorities and the application is barred by Proviso (1) of section 245R(2) - AAR
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