Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Benefit of conversion from Drawback scheme to DFIA scheme - applicability of benefit at any time for the clearances which had taken place almost four years back - It is settled law that the time limit prescribed by the Board Circular is not binding as same is not statutory provision in terms of section 49 of the Customs Act 1962 - HC
Benefit of conversion from Drawback scheme to DFIA scheme - applicability of benefit at any time for the clearances which had taken place almost four years back - It is settled law that the time limit prescribed by the Board Circular is not binding as same is not statutory provision in terms of section 49 of the Customs Act 1962 - HC
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