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...
Revision u/s 263 - correctness of the record or valuation ascribed by the assessee to the fixed assets - it is a case of complete lack of enquiry which renders the order of the AO erroneous so far as prejudicial to the interest of the revenue - AT
Revision u/s 263 - correctness of the record or valuation ascribed by the assessee to the fixed assets - it is a case of complete lack of enquiry which renders the order of the AO erroneous so far as prejudicial to the interest of the revenue - AT
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