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...
Additions against Excess stock found - the value of surplus stock in the facts and circumstances of the assessee’s case did not represent assessee’s unexplained investment u/s 69 and it constituted its regular business income for the year under consideration. - AT
Additions against Excess stock found - the value of surplus stock in the facts and circumstances of the assessee’s case did not represent assessee’s unexplained investment u/s 69 and it constituted its regular business income for the year under consideration. - AT
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