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...
Deduction u/s 80I - Rectification of mistake u/s 154 - if the interpretation sought to be given by the assessee is to be accepted, then it would mean that the Assessing Officer should virtually sit in the office of the assessee and help the assessee file the return.
Deduction u/s 80I - Rectification of mistake u/s 154 - if the interpretation sought to be given by the assessee is to be accepted, then it would mean that the Assessing Officer should virtually sit in the office of the assessee and help the assessee file the return.
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