Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
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Power of AO to extend time for the submission of the audit report directed u/s 142(2C) - suo motu extension without an application by the assessee - amendment w.e.f effect from 01.04 2008 by the FA, 2008 was intended to remove an ambiguity and is clarificatory in nature - Decision of HC overruled.
Power of AO to extend time for the submission of the audit report directed u/s 142(2C) - suo motu extension without an application by the assessee - amendment w.e.f effect from 01.04 2008 by the FA, 2008 was intended to remove an ambiguity and is clarificatory in nature - Decision of HC overruled.
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