Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Revision u/s 263 - sale of agriculture land or not - AO asked for the explanation but never made any enquiry or verification of assessee claim and allowed the relief - Explanation 2 to section 263 is clearly attracted i.e deemed to be erroneous and prejudicial to the interests of the Revenue
Revision u/s 263 - sale of agriculture land or not - AO asked for the explanation but never made any enquiry or verification of assessee claim and allowed the relief - Explanation 2 to section 263 is clearly attracted i.e deemed to be erroneous and prejudicial to the interests of the Revenue
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