Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
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Recovery of amount of duty on the additional consideration to the extent of forfeiture of security deposit - breach of contract - earnest money deposit - Earnest money deposit and deductions made therefrom cannot be termed as an amount charged for the sale of the impugned goods, more-so-ever when it was against an auction sale. - Demand set aside - AT
Recovery of amount of duty on the additional consideration to the extent of forfeiture of security deposit - breach of contract - earnest money deposit - Earnest money deposit and deductions made therefrom cannot be termed as an amount charged for the sale of the impugned goods, more-so-ever when it was against an auction sale. - Demand set aside - AT
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