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...
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Expenditure on Land Acquisition for Border Out Posts (BOPs) - Expenditure as a part of project cost during the course of business - the expenditure done on behalf of MHA (GoI) as project cost was not asset creation in the name of the assessee company, and cannot be treated of capital nature - AT
Expenditure on Land Acquisition for Border Out Posts (BOPs) - Expenditure as a part of project cost during the course of business - the expenditure done on behalf of MHA (GoI) as project cost was not asset creation in the name of the assessee company, and cannot be treated of capital nature - AT
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