Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Delay in filing returns u/s 139 - Denial of benefit / exemption u/s 10B - EOU unit - Power of CBDT to condone the delay u/s 119(2)(b) - not filing returns for the two years in time - Failure on the part of the petitioner to file such returns in time ought to have been condoned by the CBDT. - strict application of procedure should not come in the grant of legitimate export incentive to an assessee. - HC
Delay in filing returns u/s 139 - Denial of benefit / exemption u/s 10B - EOU unit - Power of CBDT to condone the delay u/s 119(2)(b) - not filing returns for the two years in time - Failure on the part of the petitioner to file such returns in time ought to have been condoned by the CBDT. - strict application of procedure should not come in the grant of legitimate export incentive to an assessee. - HC
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