Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Revision u/s 263 by CIT - difference arising in the revised return - taking a view should be backed by reasons and that reasons should be demonstrated in the order itself with evidences brought on record and independent enquiry conducted. In this case, the AO has only done the work of extraction of submissions of the Ld. AR and nothing else and therefore, in fact the AO has not formed any view. - we uphold the order passed u/s.263 - AT
Revision u/s 263 by CIT - difference arising in the revised return - taking a view should be backed by reasons and that reasons should be demonstrated in the order itself with evidences brought on record and independent enquiry conducted. In this case, the AO has only done the work of extraction of submissions of the Ld. AR and nothing else and therefore, in fact the AO has not formed any view. - we uphold the order passed u/s.263 - AT
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