Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Penalty u/s 271E - contravention of the provisions of Section 269T in the preceding assessment year - no proceedings pending before the Ld. AO qua the assessee for A.Y. 2014-15 - initiation of penalty proceedings under section 271E of the Act on the basis of assessment order for A.Y. 2015-16 is bad in law and imposition of impugned penalty by Ld. JCIT and confirmation thereof by the Ld. CIT(A) is not sustainable. - AT
Penalty u/s 271E - contravention of the provisions of Section 269T in the preceding assessment year - no proceedings pending before the Ld. AO qua the assessee for A.Y. 2014-15 - initiation of penalty proceedings under section 271E of the Act on the basis of assessment order for A.Y. 2015-16 is bad in law and imposition of impugned penalty by Ld. JCIT and confirmation thereof by the Ld. CIT(A) is not sustainable. - AT
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TaxTMI 
TaxTMI 
of 4921 
