Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Disallowance of service tax expenses despite fact that expenditure pertains to earlier years - As liability was crystallized and paid during year under consideration, it was allowable as expenditure - AT
Disallowance of service tax expenses despite fact that expenditure pertains to earlier years - As liability was crystallized and paid during year under consideration, it was allowable as expenditure - AT
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