Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Goodwill - loss making company - AO was not justified in deducting 10% towards the estimated value on goodwill from the total purchase consideration for the purpose of grant of depreciation allowance to the assessee .... - HC
Goodwill - loss making company - AO was not justified in deducting 10% towards the estimated value on goodwill from the total purchase consideration for the purpose of grant of depreciation allowance to the assessee .... - HC
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