Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Genuineness of expenditure - Consultancy charges paid to three directors of the assessee company over and above the remuneration - these directors are separately assessed to tax and have duly declared the consultancy charges received from the assessee company and paid due taxes thereon. - CIT(A) rightly deleted the additions - AT
Genuineness of expenditure - Consultancy charges paid to three directors of the assessee company over and above the remuneration - these directors are separately assessed to tax and have duly declared the consultancy charges received from the assessee company and paid due taxes thereon. - CIT(A) rightly deleted the additions - AT
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