Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
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...
Levy of Penalty u/s 112 for wrong filing of Bill of entry on the employee of CHA - Revocation of ID Card - Adjudicating Authority was not justified in revoking the Identity card of the appellant for which no show cause notice was issued - AT
Levy of Penalty u/s 112 for wrong filing of Bill of entry on the employee of CHA - Revocation of ID Card - Adjudicating Authority was not justified in revoking the Identity card of the appellant for which no show cause notice was issued - AT
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