Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Penalty proceeding u/s271B - reason for the delay in auditing the accounts - accountant and the other employees had resigned during the relevant period - assessee also produced the original trial balance and ledger to point out that there was a huge difference in the trial balance and the same could not be reconciled - delay was duly explained - no penalty - HC
Penalty proceeding u/s271B - reason for the delay in auditing the accounts - accountant and the other employees had resigned during the relevant period - assessee also produced the original trial balance and ledger to point out that there was a huge difference in the trial balance and the same could not be reconciled - delay was duly explained - no penalty - HC
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