Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Long term capital gains - Simply because assessee preferred to sell his business along with tangible assets would not mean that the agreement would become that of an agency. - clear case of sale of assets - deduction u/s. 54EC allowed - AT
Long term capital gains - Simply because assessee preferred to sell his business along with tangible assets would not mean that the agreement would become that of an agency. - clear case of sale of assets - deduction u/s. 54EC allowed - AT
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