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...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
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Detention of goods - Levy of penalty - correct description of goods - the goods sold were on the basis of number of pieces and not according to the weight - old and damaged batteries - The Assistant Commissioner had wrongly detained the truck along with the goods of the petitioner and imposed a penalty - Amount deposited is to be refunded - HC
Detention of goods - Levy of penalty - correct description of goods - the goods sold were on the basis of number of pieces and not according to the weight - old and damaged batteries - The Assistant Commissioner had wrongly detained the truck along with the goods of the petitioner and imposed a penalty - Amount deposited is to be refunded - HC
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