Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Weighted deduction u/s 35(2AB) - Tribunal has noted that, Revenue expenditure which was not approved for weighted deduction by DSIR was directed to be allowable as Revenue expenditure under section 37 of the Act while computing the income of the assessee by the ld. CIT (Appeals) - AO has not questioned the genuineness and allowability of these expenses - Consequently, the tribunal sustained the order of CIT(A)
Weighted deduction u/s 35(2AB) - Tribunal has noted that, Revenue expenditure which was not approved for weighted deduction by DSIR was directed to be allowable as Revenue expenditure under section 37 of the Act while computing the income of the assessee by the ld. CIT (Appeals) - AO has not questioned the genuineness and allowability of these expenses - Consequently, the tribunal sustained the order of CIT(A)
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