Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Refund claim - refund rejected on the ground that the bills of entry under which assessments were made were not assailed - refund of duty is a mechanical process of returning the excess duty paid. The officer sanctioning refund cannot sit in judgment or modify the assessment by the assessing officer. Any modification to the assessment is possible either by an appeal before the Commissioner (Appeals) or by issue of a notice under section 28. It was, therefore, held that no refund can be sanctioned so as to modify the assessment of bill of entry. - AT
Refund claim - refund rejected on the ground that the bills of entry under which assessments were made were not assailed - refund of duty is a mechanical process of returning the excess duty paid. The officer sanctioning refund cannot sit in judgment or modify the assessment by the assessing officer. Any modification to the assessment is possible either by an appeal before the Commissioner (Appeals) or by issue of a notice under section 28. It was, therefore, held that no refund can be sanctioned so as to modify the assessment of bill of entry. - AT
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