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...
Merit of additions u/s 68 and Section 2(22)(e) - The addition made is on account of gift which is nothing but loan taken by the assessee which was converted into gift during the year - No addition - AT
Merit of additions u/s 68 and Section 2(22)(e) - The addition made is on account of gift which is nothing but loan taken by the assessee which was converted into gift during the year - No addition - AT
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