Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Exemption u/s 80G(5)(vi) refused - Trustees appointed because they belonged to a particular organization - it is the prerogative of the assessee trust to choose its trustees and the CIT could not interfere with the same - AT
Exemption u/s 80G(5)(vi) refused - Trustees appointed because they belonged to a particular organization - it is the prerogative of the assessee trust to choose its trustees and the CIT could not interfere with the same - AT
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