Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Taxability - amount received and/or retained by assessee towards expenditure as consideration for rendering of 'club or association service' - There can be no doubt that 'copyright societies' are established under law and hence not liable to be taxed on any receipts from its members. - AT
Taxability - amount received and/or retained by assessee towards expenditure as consideration for rendering of 'club or association service' - There can be no doubt that 'copyright societies' are established under law and hence not liable to be taxed on any receipts from its members. - AT
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