Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Maintainability of appeal - requirement of mandatory pre-deposit contemplated under Section 129E of the Customs Act, 1962, not complied with - it is not possible to maintain the appeal without making the required pre-deposit - AT
Maintainability of appeal - requirement of mandatory pre-deposit contemplated under Section 129E of the Customs Act, 1962, not complied with - it is not possible to maintain the appeal without making the required pre-deposit - AT
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