Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Penalty u/s 271D - directors withdrawing from the capital account in their respective proprietary concerns for the purpose of construction of building and purchase of machinery of the new company, cannot be treated as a loan or deposit as contemplated u/s 269SS - AT
Penalty u/s 271D - directors withdrawing from the capital account in their respective proprietary concerns for the purpose of construction of building and purchase of machinery of the new company, cannot be treated as a loan or deposit as contemplated u/s 269SS - AT
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