Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Initiation of proceeding under Section 153A - the concluded assessment by operation of law on expiry of time limit for issuing notice under Section 143(2), cannot be reopened. - AT
Initiation of proceeding under Section 153A - the concluded assessment by operation of law on expiry of time limit for issuing notice under Section 143(2), cannot be reopened. - AT
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