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...
Disallowance expenditure u/s 40A(3) - assessee has paid cash for purchase of land to certain persons - Payment has been made on March 28, 2010 which falls on a Sunday and is squarely covered by the exception provided under rule 6DD(j) - AT
Disallowance expenditure u/s 40A(3) - assessee has paid cash for purchase of land to certain persons - Payment has been made on March 28, 2010 which falls on a Sunday and is squarely covered by the exception provided under rule 6DD(j) - AT
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