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...
Penalty u/s 271(1)(c) - assessment proceeding u/s 153A - Nothing on record which suggests that any document/ material/ information was found during the course of search which remotely indicate that the assessee is recipient of short term capital gain on sale of immovable property. - None of the conditions specified in Explanation 5A to Section 271(1)( c) of the Act are attracted - No penalty - AT
Penalty u/s 271(1)(c) - assessment proceeding u/s 153A - Nothing on record which suggests that any document/ material/ information was found during the course of search which remotely indicate that the assessee is recipient of short term capital gain on sale of immovable property. - None of the conditions specified in Explanation 5A to Section 271(1)( c) of the Act are attracted - No penalty - AT
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