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...
Remuneration to partners u/s 40(b) - assessee has claimed deduction on account of remuneration paid to partners, even in respect of interest income on investment in FDRs etc. - Claim of the assessee cannot be denied - AT
Remuneration to partners u/s 40(b) - assessee has claimed deduction on account of remuneration paid to partners, even in respect of interest income on investment in FDRs etc. - Claim of the assessee cannot be denied - AT
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