Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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Advances written off - Bad debts - Unless loss arose in the course of business, the same cannot be allowed under section 28. Prima facie it is clear to us that the amount is not allowable as loss. - AT
Advances written off - Bad debts - Unless loss arose in the course of business, the same cannot be allowed under section 28. Prima facie it is clear to us that the amount is not allowable as loss. - AT
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