Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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...
Capital gins - When there was family arrangement between the assessee and his brother, and the inequalities of distribution of shares was compensated monetarily, then there was no transfer within the meaning of Section 2(47) - Amount not taxable.
Capital gins - When there was family arrangement between the assessee and his brother, and the inequalities of distribution of shares was compensated monetarily, then there was no transfer within the meaning of Section 2(47) - Amount not taxable.
Note: It is a system-generated summary and is for quick reference only.
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