Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Levy of penalty u/s 271(1)(b) - As the assessee has not adduced any proof or reasons for non-compliance of the statutory notices, which has resulted in exparte assessment order. The assessee neither filed the Return nor responded to the notice - Levy of penalty confirmed - AT
Levy of penalty u/s 271(1)(b) - As the assessee has not adduced any proof or reasons for non-compliance of the statutory notices, which has resulted in exparte assessment order. The assessee neither filed the Return nor responded to the notice - Levy of penalty confirmed - AT
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