Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related pe...
Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed ...
Waiver of pre deposit - appellants have already paid 10% duty while filing this appeal before this Tribunal. Therefore, it is treated that this 10% duty would be sufficient to hear their appeal on merits by the Commissioner (Appeals) - AT
Waiver of pre deposit - appellants have already paid 10% duty while filing this appeal before this Tribunal. Therefore, it is treated that this 10% duty would be sufficient to hear their appeal on merits by the Commissioner (Appeals) - AT
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