Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Forfeiture of the whole amount of security deposit alongwith imposing penalty on the Appellant a Courier Agency - The Appellant was in constant touch and had kept the customs informed. The apparent contravention is only due to involvement of three agencies, the Customs House, thereafter, the DRI and thereafter the SIIB. Thus, there is only few days gap in informing the particular agency but there is no deliberate keeping back of any information or giving or withholding any information whenever asked for. - Major relief granted - AT
Forfeiture of the whole amount of security deposit alongwith imposing penalty on the Appellant a Courier Agency - The Appellant was in constant touch and had kept the customs informed. The apparent contravention is only due to involvement of three agencies, the Customs House, thereafter, the DRI and thereafter the SIIB. Thus, there is only few days gap in informing the particular agency but there is no deliberate keeping back of any information or giving or withholding any information whenever asked for. - Major relief granted - AT
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