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...
Non deduction of TDS - interst paid to Government - overriding title on an income - assessee was not required to deduct the TDS on the payments made to the Govt. - Assessing Officer has erred in treating the assessee in default - AT
Non deduction of TDS - interst paid to Government - overriding title on an income - assessee was not required to deduct the TDS on the payments made to the Govt. - Assessing Officer has erred in treating the assessee in default - AT
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