Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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Disallowance u/s 43B - “Current Liabilities‟ shown towards advertisement tax payable to M.P. State Government as not paid till the date of audit - when the assessee did not debit the amount to Profit and Loss Account as an expenditure nor had the assessee claimed any deduction in respect of the amount, the question of disallowing u/s 43B of the Act does not arise.
Disallowance u/s 43B - “Current Liabilities‟ shown towards advertisement tax payable to M.P. State Government as not paid till the date of audit - when the assessee did not debit the amount to Profit and Loss Account as an expenditure nor had the assessee claimed any deduction in respect of the amount, the question of disallowing u/s 43B of the Act does not arise.
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