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...
Registration u/s 12AA - Period of six months is not mandatory - The order of ITAT in holding that registration was deemed to have been granted on not passing order in the application within the stipulated period of six months cannot be sustained - HC
Registration u/s 12AA - Period of six months is not mandatory - The order of ITAT in holding that registration was deemed to have been granted on not passing order in the application within the stipulated period of six months cannot be sustained - HC
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