Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Levy of ASEAN India Free Trade Preferential Tariff rate of duty - The appellants have submitted that as the original consignment was split up into five smaller imports, therefore, common invoice number had to be split up into five sets as A, B, C, D and E - A clerical error, if at best any, would not merit rejection of the said original certificate in its entirety and thereof deprive the benefit thereof to the person availing the same.- AT
Levy of ASEAN India Free Trade Preferential Tariff rate of duty - The appellants have submitted that as the original consignment was split up into five smaller imports, therefore, common invoice number had to be split up into five sets as A, B, C, D and E - A clerical error, if at best any, would not merit rejection of the said original certificate in its entirety and thereof deprive the benefit thereof to the person availing the same.- AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
