Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Benefit of exemption from customs duty - import of power cables of voltage of more than 80V - telecom equipment for which these cables are used all have an operating voltage of less than 80V. - unintended aberrations in such compliance should not result in derailment of the exemption benefit otherwise eligible.
Benefit of exemption from customs duty - import of power cables of voltage of more than 80V - telecom equipment for which these cables are used all have an operating voltage of less than 80V. - unintended aberrations in such compliance should not result in derailment of the exemption benefit otherwise eligible.
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