Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Exemption u/s 11 - object of the assessee is to promote the game of golf in the State of Tamilnadu. The benefits can be available not only for the members of the assessee-society but also non-members. Therefore, the beneficiaries cannot be identified - principles of mutuality is not applicable - exemption u/s 11 allowed - AT
Exemption u/s 11 - object of the assessee is to promote the game of golf in the State of Tamilnadu. The benefits can be available not only for the members of the assessee-society but also non-members. Therefore, the beneficiaries cannot be identified - principles of mutuality is not applicable - exemption u/s 11 allowed - AT
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