Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Forged DEPB license - importer was a bona fide transferee of the scrips and was not having any knowledge of the forgery etc., in respect of the scrips. - forged DEPBs are ab initio non est.
Forged DEPB license - importer was a bona fide transferee of the scrips and was not having any knowledge of the forgery etc., in respect of the scrips. - forged DEPBs are ab initio non est.
Note: It is a system-generated summary and is for quick reference only.