Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Additions u/s 41(1) – If the assessee claims expenditure but ultimately if there is a loss and such loss cannot be set off u/s 72 - section 41(1) of the Act cannot be invoked - AT
Additions u/s 41(1) – If the assessee claims expenditure but ultimately if there is a loss and such loss cannot be set off u/s 72 - section 41(1) of the Act cannot be invoked - AT
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