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...
Denial of deduction u/s 10B - alternate claim of assessee for deduction under section 10A - after the amendment it is not case of exemption but a case of deduction under section 10A of the Act.
Denial of deduction u/s 10B - alternate claim of assessee for deduction under section 10A - after the amendment it is not case of exemption but a case of deduction under section 10A of the Act.
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