Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Low declaration of contract amount - AS-9 - revenue recognition - disputed contractual receipt - Mere filing of the suit for recovery will not in law make it an income which has accrued unless corresponding liability recognized by the other party
Low declaration of contract amount - AS-9 - revenue recognition - disputed contractual receipt - Mere filing of the suit for recovery will not in law make it an income which has accrued unless corresponding liability recognized by the other party
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