Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Addition of ex-gratia payment by assessee-bank - The view of the AO that the payment is made in lieu of the dividend or distribution of profit cannot be accepted because employees are not entitled to share in the profits as well as distribution of the dividend.
Addition of ex-gratia payment by assessee-bank - The view of the AO that the payment is made in lieu of the dividend or distribution of profit cannot be accepted because employees are not entitled to share in the profits as well as distribution of the dividend.
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