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...
Claim of exemption u/s 11(1) of the Act – exemption not originally claimed – AO cannot hide under the shelter of a technicalities to tax a person in respect of an amount which is otherwise not taxable in law but has been so shown erroneously in the return - exemption allowed - AT
Claim of exemption u/s 11(1) of the Act – exemption not originally claimed – AO cannot hide under the shelter of a technicalities to tax a person in respect of an amount which is otherwise not taxable in law but has been so shown erroneously in the return - exemption allowed - AT
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