GST payment representations require record-based, reasoned decisions while substantive entitlement remains open for determination by competent authori...
Reassessment sanction under extended limitation required approval from the competent specified authority, invalidating proceedings approved by an inco...
Internal CUP benchmarking for fixed-rate Masala Bonds prevails over floating external comparables, eliminating the related transfer-pricing adjustment...
Jurisdictional validity of revision notices: incorrect official capacity and mere change of opinion invalidate revision of property income assessments...
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Levy of penalty u/s 112(b) and u/s 114AA of CA - Penalty on logistic service provider - There cannot be ulterior motive on their part to have filed the IGM and the amendment request letter. - This is a case of negligence on their part to specifically not to pose any query the importer as to why the description in the invoices is different from the description given earlier in the Bill of Lading - Penalty reduced to Rs. 50000/- - AT
Levy of penalty u/s 112(b) and u/s 114AA of CA - Penalty on logistic service provider - There cannot be ulterior motive on their part to have filed the IGM and the amendment request letter. - This is a case of negligence on their part to specifically not to pose any query the importer as to why the description in the invoices is different from the description given earlier in the Bill of Lading - Penalty reduced to Rs. 50000/- - AT
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