Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Disallowance u/s 40A(3) read with Rule 6DD - expenses incurred in cash - payment through agent - There is no finding of the Ld.CIT(A) to the effect that the agent was not genuine .Further it is a fact on record that the agent had appeared before the AO and confirmed the said fact to him that he had acted as agent for the assessee - the situation envisaged in clause (k) of Rule 6DD is clearly satisfied - AT
Disallowance u/s 40A(3) read with Rule 6DD - expenses incurred in cash - payment through agent - There is no finding of the Ld.CIT(A) to the effect that the agent was not genuine .Further it is a fact on record that the agent had appeared before the AO and confirmed the said fact to him that he had acted as agent for the assessee - the situation envisaged in clause (k) of Rule 6DD is clearly satisfied - AT
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