Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Export of goods without payment of duty under letter of undertaking - failure to submit a proof of export within a period of six months - No provision is pointed out which lays down the consequences of imposition of penalty and interest on non submission of proof of export. - HC
Export of goods without payment of duty under letter of undertaking - failure to submit a proof of export within a period of six months - No provision is pointed out which lays down the consequences of imposition of penalty and interest on non submission of proof of export. - HC
Note: It is a system-generated summary and is for quick reference only.