Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Power of CIT(A) for enhancement - declare TDS return as non-est - appeal relates to fee u/s. 234E - Act contains provision for declaring a return of income filed as invalid u/s.139(9) but no such provision for declaring a return of TDS as invalid - there is no power conferred, either under those provisions or under any other provisions of the Act, to declare the return of TDS filed u/s 200(3) as non est
Power of CIT(A) for enhancement - declare TDS return as non-est - appeal relates to fee u/s. 234E - Act contains provision for declaring a return of income filed as invalid u/s.139(9) but no such provision for declaring a return of TDS as invalid - there is no power conferred, either under those provisions or under any other provisions of the Act, to declare the return of TDS filed u/s 200(3) as non est
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