Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
The shares were sold first with the intention to purchase the same when its prices fell down but since the price of shares increased, the assessee had to purchase the shares to minimize the loss. - it is a speculation loss and not a contrived loss - AT
The shares were sold first with the intention to purchase the same when its prices fell down but since the price of shares increased, the assessee had to purchase the shares to minimize the loss. - it is a speculation loss and not a contrived loss - AT
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