Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Revocation of Customs Broker license - mis-declaration was not known to the appellants CB, and when they had specifically sought for examination of the goods under First Check basis - there exists no such evidence and on the contrary the declaration made in the bill of entry corresponds to the value declared in the commercial invoice. - AT
Revocation of Customs Broker license - mis-declaration was not known to the appellants CB, and when they had specifically sought for examination of the goods under First Check basis - there exists no such evidence and on the contrary the declaration made in the bill of entry corresponds to the value declared in the commercial invoice. - AT
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