Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Addition u/s 68 - Unexplained share capital - A share applicant company have been assessed to tax u/s 143(3) of the Act and the source of money in question was brought to tax in their hands - no additions can be made in the case of the assessee company - AT
Addition u/s 68 - Unexplained share capital - A share applicant company have been assessed to tax u/s 143(3) of the Act and the source of money in question was brought to tax in their hands - no additions can be made in the case of the assessee company - AT
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