Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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...
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Addition u/s 14A - Whether the provisions of section 14A are applicable even when no exempt income is earned? - Recently, the Hon'ble Supreme Court has dismissed the SLP filed against the decision of the High Court wherein it was held that section 14A of Act cannot be invoked where no exempt income was earned in the relevant year. - AT
Addition u/s 14A - Whether the provisions of section 14A are applicable even when no exempt income is earned? - Recently, the Hon'ble Supreme Court has dismissed the SLP filed against the decision of the High Court wherein it was held that section 14A of Act cannot be invoked where no exempt income was earned in the relevant year. - AT
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