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...
Claim of exemption even after the expiry of exemption period as per the scheme - Revival of viable sick industrial units - The present demand appears to be for exemption of Sales Tax beyond the period of the policy which cannot be claimed as a matter of right. - Though a case has been tried to be projected of hardships to operate and run the Industry, including infrastructural and law and order problem, the petitioner company choose to set up the Industry in that location knowing fully well about the situation. - No relief - HC
Claim of exemption even after the expiry of exemption period as per the scheme - Revival of viable sick industrial units - The present demand appears to be for exemption of Sales Tax beyond the period of the policy which cannot be claimed as a matter of right. - Though a case has been tried to be projected of hardships to operate and run the Industry, including infrastructural and law and order problem, the petitioner company choose to set up the Industry in that location knowing fully well about the situation. - No relief - HC
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