Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Entitlement of Settlement of a Case - earlier on four occasions the respondent herein was found guilty for concealment of duty particulars and penalty was imposed - Assessee is not entitled for relief. - HC
Entitlement of Settlement of a Case - earlier on four occasions the respondent herein was found guilty for concealment of duty particulars and penalty was imposed - Assessee is not entitled for relief. - HC
Note: It is a system-generated summary and is for quick reference only.