Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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Disallowance u/s 40A(3) - cash payment - unloading maize from lorries and loading the same into railway wagons some times was done in the late evenings - impugned payments in cash were made by the assessee in the exceptional circumstances as specified in Rule 6D - No disallowance - AT
Disallowance u/s 40A(3) - cash payment - unloading maize from lorries and loading the same into railway wagons some times was done in the late evenings - impugned payments in cash were made by the assessee in the exceptional circumstances as specified in Rule 6D - No disallowance - AT
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