Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Validity of permission granted to amend import general manifest - It is a fundamental procedure in customs clearance for bill of entry to be filed only by the person named in the manifest and, if upon arrival, the ownership is found to have changed, that contract of sale is consummated only by enabling the buyer to clear the cargo; that requires amendment - AT
Validity of permission granted to amend import general manifest - It is a fundamental procedure in customs clearance for bill of entry to be filed only by the person named in the manifest and, if upon arrival, the ownership is found to have changed, that contract of sale is consummated only by enabling the buyer to clear the cargo; that requires amendment - AT
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