Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
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Revision u/s 263 - tax liability under the normal provision of the Act and u/s 115JB Minimum Alternate Tax - the order of the AO may be erroneous but it is not prejudicial to the interest of the revenue - the order passed by the ld. PCIT quashed.
Revision u/s 263 - tax liability under the normal provision of the Act and u/s 115JB Minimum Alternate Tax - the order of the AO may be erroneous but it is not prejudicial to the interest of the revenue - the order passed by the ld. PCIT quashed.
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