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...
Disallowance u/s 40A (3) - reimbursement of expenses to employee - exception of rule 6DD - for purpose of disallowance u/s 40 A (3) both expenditure and payment should exceed INR 20,000/- - in case of reimbursement of tour bills to various staff each expenditure does not exceed above limit - no disallowance called for
Disallowance u/s 40A (3) - reimbursement of expenses to employee - exception of rule 6DD - for purpose of disallowance u/s 40 A (3) both expenditure and payment should exceed INR 20,000/- - in case of reimbursement of tour bills to various staff each expenditure does not exceed above limit - no disallowance called for
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