Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Deduction u/s. 54 - CIT(Appeals) as an appellate authority cannot deny the benefit of deduction - If the assessee is entitled to deduction while computing the long term capital gain, that cannot be denied on the ground that such a claim was not before the AO
Deduction u/s. 54 - CIT(Appeals) as an appellate authority cannot deny the benefit of deduction - If the assessee is entitled to deduction while computing the long term capital gain, that cannot be denied on the ground that such a claim was not before the AO
Note: It is a system-generated summary and is for quick reference only.