Customs-controlled cargo movement now includes GDL, subject to EXIM prioritisation, segregation, verification, reconciliation and enforcement safeguar...
GST cross-empowerment remains effective without conditional notification, while duplicate proceedings require established safeguards against overlappi...
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Penalty u/s 221(1) – Return filed without paying the tax liability - AO has power to not impose penalty if assessee proves to the satisfaction of the AO that the default was for good and sufficient cause - penalty waived - AT
Penalty u/s 221(1) – Return filed without paying the tax liability - AO has power to not impose penalty if assessee proves to the satisfaction of the AO that the default was for good and sufficient cause - penalty waived - AT
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