Delayed transport documents failed to validate intercepted goods, sustaining transit-state penalties where the claimed interstate destination remained...
Revision u/s 263 -opinion of CIT in treating the amount already allowed as contingent liability can certainly be considered as change of opinion. On the principles governing the issue of jurisdiction, we cannot uphold the direction of the Ld. CIT - AT
Revision u/s 263 -opinion of CIT in treating the amount already allowed as contingent liability can certainly be considered as change of opinion. On the principles governing the issue of jurisdiction, we cannot uphold the direction of the Ld. CIT - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
