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...
Levy of penalty u/s 271(1)(c) - unexplained cash deposits - No entry in the cash book appeared - as there was no proper explanation by the assessee showing that the transaction was bona fide, penalty confirmed - HC
Levy of penalty u/s 271(1)(c) - unexplained cash deposits - No entry in the cash book appeared - as there was no proper explanation by the assessee showing that the transaction was bona fide, penalty confirmed - HC
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