Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Rectification of the orders passed by the Tribunal on ground that subsequent decision of the Tribunal arrived at a contrary view - there is no mistake apparent on record to invoke the provisions of section 254(2) - AT
Rectification of the orders passed by the Tribunal on ground that subsequent decision of the Tribunal arrived at a contrary view - there is no mistake apparent on record to invoke the provisions of section 254(2) - AT
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