Customs assessment information portal centralises rulings and guidance to promote consistent classification, valuation, transparency and informed comp...
Composite show-cause notices spanning multiple financial years are jurisdictionally invalid, allowing writ review despite an alternative appellate rem...
Penalty u/s 271AAB - surrender of cash and jewellery pursuant to search - Statement recorded u/s 132(4) of the Act itself would not either constitute an incriminating material or ‘’undisclosed income’’ in the absence of any corresponding asset or entry in the seized documents representing the ‘’undisclosed income’’ - No Penalty - AT
Penalty u/s 271AAB - surrender of cash and jewellery pursuant to search - Statement recorded u/s 132(4) of the Act itself would not either constitute an incriminating material or ‘’undisclosed income’’ in the absence of any corresponding asset or entry in the seized documents representing the ‘’undisclosed income’’ - No Penalty - AT
Note: It is a system-generated summary and is for quick reference only.
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