Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Penalty under section 271(1)(c) - The income of the assessee has been estimated. The AO cold have estimated the generation of agriculture income to this extent, out of such huge tract of agriculture land. - no penalty - AT
Penalty under section 271(1)(c) - The income of the assessee has been estimated. The AO cold have estimated the generation of agriculture income to this extent, out of such huge tract of agriculture land. - no penalty - AT
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