Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
Provision for bad and doubtful debts of standard asset - the provision for standard assets cannot be equated with the Provision for bad and doubtful debt and the assessee’s argument that only the nomenclature is different is unacceptable. - AT
Provision for bad and doubtful debts of standard asset - the provision for standard assets cannot be equated with the Provision for bad and doubtful debt and the assessee’s argument that only the nomenclature is different is unacceptable. - AT
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