Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Works contract service - Composite Contract or not - works contract of 'structural glazing', 'suspended glazing', 'curtain walling', 'ACP cladding', 'spider glazing', 'fixed glazing', are not specified in any of the categories of Entry No.1 to 21 and are works along with the categories covered by Entry Nos.3 and 4. - the nature of activities of the petitioner fall within Entry 23 of Sixth Schedule to the Act and are liable to tax at 12.5%. - HC
Works contract service - Composite Contract or not - works contract of 'structural glazing', 'suspended glazing', 'curtain walling', 'ACP cladding', 'spider glazing', 'fixed glazing', are not specified in any of the categories of Entry No.1 to 21 and are works along with the categories covered by Entry Nos.3 and 4. - the nature of activities of the petitioner fall within Entry 23 of Sixth Schedule to the Act and are liable to tax at 12.5%. - HC
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