Electronic certificates of origin enable preferential tariffs under the India-New Zealand FTA when format, verification, and filing requirements are m...
Customs approval for liquid cargo exports extends designated jetty operations while existing boarding station and customs area limits remain unchanged...
Mandatory compliance document verification now conditions out-of-charge clearance for imported cosmetics, drugs, and medical devices through PGA-facil...
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Revision u/s 263 - limited scrutiny assessment - Failure to make enquiry in such circumstances would make the assessment order erroneous and prejudicial to the interest of the revenue. - it was a case of lack of inquiry and there was no application of mind by AO on the issues which formed subject matter of revisional jurisdiction u/s 263. - AT
Revision u/s 263 - limited scrutiny assessment - Failure to make enquiry in such circumstances would make the assessment order erroneous and prejudicial to the interest of the revenue. - it was a case of lack of inquiry and there was no application of mind by AO on the issues which formed subject matter of revisional jurisdiction u/s 263. - AT
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