Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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Exemption u/s 11 - Charitable activity u/s 2(15) - assessee drawing the receipt from various regulatory activities - Various other authorities including Aligarh Development authority, NOIDA development authority etc , which are discharging the similar functions as that of the assessee and were created under the Development Act 1973, wereheld to be entitled for deduction u/s 11 the Income Tax Act by ITAT, Delhi. - the assessee is also entitled to deduction u/s 11 - AT
Exemption u/s 11 - Charitable activity u/s 2(15) - assessee drawing the receipt from various regulatory activities - Various other authorities including Aligarh Development authority, NOIDA development authority etc , which are discharging the similar functions as that of the assessee and were created under the Development Act 1973, wereheld to be entitled for deduction u/s 11 the Income Tax Act by ITAT, Delhi. - the assessee is also entitled to deduction u/s 11 - AT
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