Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
The provisions of Regulation 17 of the C.B.L.R., 2018 is required to be considered as directory and not mandatory - having regard to the finding of fact recorded by the Tribunal to the effect that the department has failed to provide sufficient evidence to show that the respondent had lent the IEC without proper verification and thereby he had violated Regulation 11(d) of C.B.L.R., 2013, the substantial question of law No.4 becomes only academical in the present case, because the respondent cannot be held guilty on the merits of the case for want of sufficient evidence as recorded by the Tribunal. - HC
The provisions of Regulation 17 of the C.B.L.R., 2018 is required to be considered as directory and not mandatory - having regard to the finding of fact recorded by the Tribunal to the effect that the department has failed to provide sufficient evidence to show that the respondent had lent the IEC without proper verification and thereby he had violated Regulation 11(d) of C.B.L.R., 2013, the substantial question of law No.4 becomes only academical in the present case, because the respondent cannot be held guilty on the merits of the case for want of sufficient evidence as recorded by the Tribunal. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
