Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Penalty under section 271(1)(c) - during survey, assessee has made voluntary surrender on account of sundry creditors and returned the additional income in the return of income filed and paid tax thereon - no penalty - AT
Penalty under section 271(1)(c) - during survey, assessee has made voluntary surrender on account of sundry creditors and returned the additional income in the return of income filed and paid tax thereon - no penalty - AT
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