Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Penalty u/s 271AAB - need to maintain the books of account u/s 44AA - determination of turnover - unexplained advances - The amount of advance itself is not in the nature of income though the source of the advances can be added to the income of the assessee - No penalty
Penalty u/s 271AAB - need to maintain the books of account u/s 44AA - determination of turnover - unexplained advances - The amount of advance itself is not in the nature of income though the source of the advances can be added to the income of the assessee - No penalty
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