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...
Reassessment u/s 147 - in these facts that the assessee could not have placed on record the required documents within any notice at all before section 133(6)/131 process - Mere on non production of the notice(s) in question; in our considered view, is not sufficient to conclude that the AO had not issued sec. 143(2) and sec. 142(1) - AT
Reassessment u/s 147 - in these facts that the assessee could not have placed on record the required documents within any notice at all before section 133(6)/131 process - Mere on non production of the notice(s) in question; in our considered view, is not sufficient to conclude that the AO had not issued sec. 143(2) and sec. 142(1) - AT
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