Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Penalty u/s 271B – Tax audit u/s 44AB - Since the order passed by the Income Tax Officer does not contain the requisite recital, it has to be held that no such approval was obtained - The order itself is incompetent - HC
Penalty u/s 271B – Tax audit u/s 44AB - Since the order passed by the Income Tax Officer does not contain the requisite recital, it has to be held that no such approval was obtained - The order itself is incompetent - HC
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