Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Addition u/s 68 - cash credit - reliance of statement - creditors had appeared and confirmed the transactions of loans advanced to the assessee. - AO had no valid basis for treating the ‘unsecured loans’ as ‘accommodation entries’.
Addition u/s 68 - cash credit - reliance of statement - creditors had appeared and confirmed the transactions of loans advanced to the assessee. - AO had no valid basis for treating the ‘unsecured loans’ as ‘accommodation entries’.
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