Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Reopening of assessment - On issuance of show cause notice by the DRI, the AO has formed an opinion about there being escapement of income of the assessee chargeable to tax - reopening sustained - HC
Reopening of assessment - On issuance of show cause notice by the DRI, the AO has formed an opinion about there being escapement of income of the assessee chargeable to tax - reopening sustained - HC
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