Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Undisclosed cash credit u/s 68 - non-appearance of directors - As per DR assessee has failed to prove the genuineness of transaction and creditworthiness of the share applicants - The Ld. CIT(A) found that the AO did not properly consider the documentary evidence provided by the assessee, including the identities and creditworthiness of the share applicants and the genuineness of the transactions. - Accordingly, the ITAT confirmed the order of CIT(A) deleting the additions.
Undisclosed cash credit u/s 68 - non-appearance of directors - As per DR assessee has failed to prove the genuineness of transaction and creditworthiness of the share applicants - The Ld. CIT(A) found that the AO did not properly consider the documentary evidence provided by the assessee, including the identities and creditworthiness of the share applicants and the genuineness of the transactions. - Accordingly, the ITAT confirmed the order of CIT(A) deleting the additions.
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