Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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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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