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...
Valuation - sale of vehicles - discount allowed by issue of credit notes - Tribunal was not justified in rejecting the claim of the applicant by holding that the assessee is not entitled for the Trade Discount - HC
Valuation - sale of vehicles - discount allowed by issue of credit notes - Tribunal was not justified in rejecting the claim of the applicant by holding that the assessee is not entitled for the Trade Discount - HC
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