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 of depreciation on land on which assessee had leasehold rights - depreciation cannot be allowed - the lump sum rent paid for the entire period of 30 years has to be considered as revenue expenditure - AT
Disallowance of depreciation on land on which assessee had leasehold rights - depreciation cannot be allowed - the lump sum rent paid for the entire period of 30 years has to be considered as revenue expenditure - AT
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