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...
Jurisdiction u/s 154 – rectification application was made before the revisional authority itself for rectification. Such an application was maintainable and was not barred by section 154(1A) - HC
Jurisdiction u/s 154 – rectification application was made before the revisional authority itself for rectification. Such an application was maintainable and was not barred by section 154(1A) - HC
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