Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
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Rejection of application filed in form no. 10AB for grant of registration u/s 12AB and 80G(5) - The ITAT found that the CIT(E) had grounds for dissatisfaction based on the deficiencies and non-compliances reported by the CAG. However, the material effect of these issues on the Assessee's objectives was not explicitly addressed. The matter was remanded to the CIT(E) for a detailed examination and to provide a reasoned decision on whether these issues affect the Assessee's eligibility for registration under sections 12AB and 80G.
Rejection of application filed in form no. 10AB for grant of registration u/s 12AB and 80G(5) - The ITAT found that the CIT(E) had grounds for dissatisfaction based on the deficiencies and non-compliances reported by the CAG. However, the material effect of these issues on the Assessee's objectives was not explicitly addressed. The matter was remanded to the CIT(E) for a detailed examination and to provide a reasoned decision on whether these issues affect the Assessee's eligibility for registration under sections 12AB and 80G.
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