Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Penalty u/s 272A(2)(k) - delay in filling E-TDS - No valid reason has been given by the assessee for the delay in filling the Quarterly statements. - Assessee has claimed that no loss to revenue has been caused. However, it does not mean that assessee is allowed to skip the provision of filling the quarterly statements. - Penalty confirmed - AT
Penalty u/s 272A(2)(k) - delay in filling E-TDS - No valid reason has been given by the assessee for the delay in filling the Quarterly statements. - Assessee has claimed that no loss to revenue has been caused. However, it does not mean that assessee is allowed to skip the provision of filling the quarterly statements. - Penalty confirmed - AT
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