Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Interest expenditure on borrowed capital - expenditure is only to contain the losses of the borrower-company, by diverting it to the shareholders to that extent. The assessee’s claim is without merit - AT
Interest expenditure on borrowed capital - expenditure is only to contain the losses of the borrower-company, by diverting it to the shareholders to that extent. The assessee’s claim is without merit - AT
Note: It is a system-generated summary and is for quick reference only.
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