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...
Addition u/s 68 - no material is available on record to suggest that either the assessee-company paid money to investor or to any individual, which was invested in the form of share premium in the assessee - in the absence of any material evidence there cannot be any addition on presumption and assumption u/s 68
Addition u/s 68 - no material is available on record to suggest that either the assessee-company paid money to investor or to any individual, which was invested in the form of share premium in the assessee - in the absence of any material evidence there cannot be any addition on presumption and assumption u/s 68
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