Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Exemption u/s 10(23C)(vi) - Commissioner was of the opinion that the activity of the respondent-assessee cannot be said to be solely for imparting the education and, therefore, not entitled to the benefit/exemption under Section 10(23C)(vi) - CIT(A) observed that, assessee is indulging into the profit which was found to be 67.81% without depreciation and 44.48% with depreciation - Order of HC allowed the exemption quashed - SC
Exemption u/s 10(23C)(vi) - Commissioner was of the opinion that the activity of the respondent-assessee cannot be said to be solely for imparting the education and, therefore, not entitled to the benefit/exemption under Section 10(23C)(vi) - CIT(A) observed that, assessee is indulging into the profit which was found to be 67.81% without depreciation and 44.48% with depreciation - Order of HC allowed the exemption quashed - SC
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