Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalti...
Penalty non leviable u/s 271(1)(c) if the income disclosed in the Return and the income assessed is nil - even after addition there is no positive income - penalty is to be set aside - SC
Penalty non leviable u/s 271(1)(c) if the income disclosed in the Return and the income assessed is nil - even after addition there is no positive income - penalty is to be set aside - SC
Note: It is a system-generated summary and is for quick reference only.