Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Addition u/s 69 - cash deposits unexplained - the authorities below ought to have given a clear finding regarding withdrawals made by the assessee during the year under consideration. - the assessee deserves to get benefit of tele-scoping if the benefit of tele-scoping is allowed then the entire addition would not survive. - AT
Addition u/s 69 - cash deposits unexplained - the authorities below ought to have given a clear finding regarding withdrawals made by the assessee during the year under consideration. - the assessee deserves to get benefit of tele-scoping if the benefit of tele-scoping is allowed then the entire addition would not survive. - AT
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