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...
Reopening of assessment - the proceeding u/s 153C was initiated against the assessee and on the same day the proceeding was dropped and notice u/s 148 was issued which was unjustifiable. Assessment order is not liable to be sustainable in the eyes of law, hence, we set aside the same
Reopening of assessment - the proceeding u/s 153C was initiated against the assessee and on the same day the proceeding was dropped and notice u/s 148 was issued which was unjustifiable. Assessment order is not liable to be sustainable in the eyes of law, hence, we set aside the same
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