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...
Addition u/s 68 - the assessee has failed to discharge its onus in respect of the credit received in the form of share capital by the assessee from the parties and, therefore, there is no infirmity in the findings of CIT (Appeals) on the issue - AT
Addition u/s 68 - the assessee has failed to discharge its onus in respect of the credit received in the form of share capital by the assessee from the parties and, therefore, there is no infirmity in the findings of CIT (Appeals) on the issue - AT
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