Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
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Rate of depreciation on printers - The claim by the assessee at 60% is acceptable - since in respect of percentage on depreciation claimed in respect of the very same machinery has been permitted for the earlier years, the the Revenue cannot take a difference stand - HC
Rate of depreciation on printers - The claim by the assessee at 60% is acceptable - since in respect of percentage on depreciation claimed in respect of the very same machinery has been permitted for the earlier years, the the Revenue cannot take a difference stand - HC
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