Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Revision u/s 263 by CIT - in the light of non-speaking assessment order touching only interest on refund issues, there was nothing on record that, to showcase the due inquiries into the other issues were made by the Ld. AO and after due application of mind the assessment was culminated. Indeed, the order of assessment is cryptic - revision order sustained - AT
Revision u/s 263 by CIT - in the light of non-speaking assessment order touching only interest on refund issues, there was nothing on record that, to showcase the due inquiries into the other issues were made by the Ld. AO and after due application of mind the assessment was culminated. Indeed, the order of assessment is cryptic - revision order sustained - AT
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