Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Set off of loss - forfeiture of share warrants - Section 70(2)does not make any distinction between the income under the head “capital gain” on which STT was paid or STT was not paid - The word “similar computation” connotes that income should have been computed within the relevant Chapter i.e. Sec. 45 to 55A of the Act - AT
Set off of loss - forfeiture of share warrants - Section 70(2)does not make any distinction between the income under the head “capital gain” on which STT was paid or STT was not paid - The word “similar computation” connotes that income should have been computed within the relevant Chapter i.e. Sec. 45 to 55A of the Act - AT
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