Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
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Capital gain computation - sale of old books, part of library inherited by as family members on the death Older member - Assessee failed to prove the cost of acquisition - Hence, benefit of acquisition cannot be granted.
Capital gain computation - sale of old books, part of library inherited by as family members on the death Older member - Assessee failed to prove the cost of acquisition - Hence, benefit of acquisition cannot be granted.
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