School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Jurisdiction of the Deputy Commissioner to reopen the assessment order and review its own order, in favor of importer - admissibility of the refund claims - The Commissioner (Appeals) had rightly observed that the Deputy Commissioner had no jurisdiction to review its own order and reassess the bill of entry once again after the goods were cleared on payment of duty and the same was bad in view of the decision of the Apex Court in ITC - AT
Jurisdiction of the Deputy Commissioner to reopen the assessment order and review its own order, in favor of importer - admissibility of the refund claims - The Commissioner (Appeals) had rightly observed that the Deputy Commissioner had no jurisdiction to review its own order and reassess the bill of entry once again after the goods were cleared on payment of duty and the same was bad in view of the decision of the Apex Court in ITC - AT
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