School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Benefit of exemption - The duty liability has to be determined on the date and time of entry of goods for importation into the country - Subsequent issuance of notification giving new exemption after the date of import (date of Bill of Entry) cannot be allowed.
Benefit of exemption - The duty liability has to be determined on the date and time of entry of goods for importation into the country - Subsequent issuance of notification giving new exemption after the date of import (date of Bill of Entry) cannot be allowed.
Note: It is a system-generated summary and is for quick reference only.