Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Levy of penalty u/s 271B - not getting the accounts audited u/s 44AD - having not disturbed the said position u/s 44AD, it cannot be said that the assessee has failed to get his books of accounted where undisclosed business receipts of are brought to tax during the course of assessment proceedings and whereby the prescribed turnover threshold has been breached - AT
Levy of penalty u/s 271B - not getting the accounts audited u/s 44AD - having not disturbed the said position u/s 44AD, it cannot be said that the assessee has failed to get his books of accounted where undisclosed business receipts of are brought to tax during the course of assessment proceedings and whereby the prescribed turnover threshold has been breached - AT
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