Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Disallowance of deduction claimed u/s. 10AA for 6th and 8th assessment years - non-fulfilment of conditions imposed by the development Commissioner - since the assessee has been allowed a deduction in the preceding five assessment years tax authorities are not justified in denying the claim for deduction u/s. 10AA to the assessee. - AT
Disallowance of deduction claimed u/s. 10AA for 6th and 8th assessment years - non-fulfilment of conditions imposed by the development Commissioner - since the assessee has been allowed a deduction in the preceding five assessment years tax authorities are not justified in denying the claim for deduction u/s. 10AA to the assessee. - AT
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