Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Rectification of mistake u/s 254(2) - mistake of making an incorrect statement by AR - Order of tribunal was passed relying statement - argument advanced by said counsel are to be construed to have been made on behalf of assessee and shall bind the assessee - not a mistake warranting rectification u/s 254(2)
Rectification of mistake u/s 254(2) - mistake of making an incorrect statement by AR - Order of tribunal was passed relying statement - argument advanced by said counsel are to be construed to have been made on behalf of assessee and shall bind the assessee - not a mistake warranting rectification u/s 254(2)
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