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...
Computation of capital gains - Disallowance of brokerage u/s 48 - burden was on the assessee to demonstsrate that the expenses had been incurred - brokerage commission is paid by way of a cheque - deduction allowed. - HC
Computation of capital gains - Disallowance of brokerage u/s 48 - burden was on the assessee to demonstsrate that the expenses had been incurred - brokerage commission is paid by way of a cheque - deduction allowed. - HC
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