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...
Penalty u/s. 271(1)(c) - bonafide mistake - assessee could not be said to have filed "false" returns when it did not include the amount of interest and notional house property income in the taxable income - no penalty - AT
Penalty u/s. 271(1)(c) - bonafide mistake - assessee could not be said to have filed "false" returns when it did not include the amount of interest and notional house property income in the taxable income - no penalty - AT
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