Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Eligibility to the exemption from Custom Duty - DEEC - Value-based Duty Exemption Entitlement Certificate - the learned CESTAT is correct in its approach by holding that it cannot entrench upon the sample issue particularly when there is no dispute with regard to “other conditions” stipulated in the Exemption Notification issued in connection with the DEEC Scheme. - HC
Eligibility to the exemption from Custom Duty - DEEC - Value-based Duty Exemption Entitlement Certificate - the learned CESTAT is correct in its approach by holding that it cannot entrench upon the sample issue particularly when there is no dispute with regard to “other conditions” stipulated in the Exemption Notification issued in connection with the DEEC Scheme. - HC
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