Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
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...
Valuation of the goods under Sec. 4A - non-mentioning of correct assessable value as per Notification No.2/05 is clearly a willful mis-statement by the appellants and the extended period under Sec. 11A is clearly invokable - AT
Valuation of the goods under Sec. 4A - non-mentioning of correct assessable value as per Notification No.2/05 is clearly a willful mis-statement by the appellants and the extended period under Sec. 11A is clearly invokable - AT
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