Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Deduction u/s 80IB - allocation of expenses, from Head Office - even if the assessee has made some allocation in the present year, it has to be seen that such allocation is in line with the allocation made in earlier years as per the direction of the Tribunal. - AT
Deduction u/s 80IB - allocation of expenses, from Head Office - even if the assessee has made some allocation in the present year, it has to be seen that such allocation is in line with the allocation made in earlier years as per the direction of the Tribunal. - AT
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