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...
Non-incaution of value of the sale of SIM card in gross taxable value – no mala fide can be attributable to the appellant so as to invoke the extended period of limitation - AT
Non-incaution of value of the sale of SIM card in gross taxable value – no mala fide can be attributable to the appellant so as to invoke the extended period of limitation - AT
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