Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
Reopening of assessment u/s 147 - Assessing Officer acted on the satisfaction of the Deputy Collector of Income Tax (Investigation) - AO would have to examine the information received in the context of the facts on record. - Thus, hit by the proviso to section 147
Reopening of assessment u/s 147 - Assessing Officer acted on the satisfaction of the Deputy Collector of Income Tax (Investigation) - AO would have to examine the information received in the context of the facts on record. - Thus, hit by the proviso to section 147
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