Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
Benefit of Merchandise Exports of India Scheme (MEIS) - The only ground on which the petitioners could not claim the benefit of the MEIS was an inadvertent mistake in clicking “NO” instead of “YES”. Such an inadvertent mistake cannot disentitle the petitioners to claim the benefit of the MEIS or Merchandise Exports of India Scheme. - HC
Benefit of Merchandise Exports of India Scheme (MEIS) - The only ground on which the petitioners could not claim the benefit of the MEIS was an inadvertent mistake in clicking “NO” instead of “YES”. Such an inadvertent mistake cannot disentitle the petitioners to claim the benefit of the MEIS or Merchandise Exports of India Scheme. - HC
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