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...
Disallowance of loss claimed - sale of shares - It is quite difficult for the assessee to comment on the nature of the evidence collected from the NSE, because according to the assessee it has carried out the transactions through broker. Now, if some ambiguity has come on the record, such ambiguity could be explained by the broker - AO to re-adjudicate the issue - AT
Disallowance of loss claimed - sale of shares - It is quite difficult for the assessee to comment on the nature of the evidence collected from the NSE, because according to the assessee it has carried out the transactions through broker. Now, if some ambiguity has come on the record, such ambiguity could be explained by the broker - AO to re-adjudicate the issue - AT
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