Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Dishonor of Detention Certificate - seeking permission for clearance of goods without payment of demurrage and container detention charges in terms of Regulation 6 (1) (l) of Handling of Cargo in Customs Areas Regulations, 2009 - The contractual relationship between the service providers, who is a private person and the petitioner cannot be resolved under writ jurisdiction by the High Court - thus, based on the Detention Certificate issued by the Customs Authorities, the petitioner has to adjudicate the same before the Competent Forum or claiming recovery of refund.- HC
Dishonor of Detention Certificate - seeking permission for clearance of goods without payment of demurrage and container detention charges in terms of Regulation 6 (1) (l) of Handling of Cargo in Customs Areas Regulations, 2009 - The contractual relationship between the service providers, who is a private person and the petitioner cannot be resolved under writ jurisdiction by the High Court - thus, based on the Detention Certificate issued by the Customs Authorities, the petitioner has to adjudicate the same before the Competent Forum or claiming recovery of refund.- HC
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TaxTMI 
TaxTMI 
