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...
Imposition of penalty - non filling of ER-5 and ER-6 returns within the period prescribed - contravention is only a procedural violation and subsequently the required return has been filed - No penalty - AT
Imposition of penalty - non filling of ER-5 and ER-6 returns within the period prescribed - contravention is only a procedural violation and subsequently the required return has been filed - No penalty - AT
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