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...
Deduction u/s 80G - Corporate Social Responsibility (CSR) donations - expenditure was disallowed u/s 37(1) - The Tribunal partly allowed the appeal for statistical purposes, directing the Assessing Officer to verify the claim for deduction under section 80G of the Act. However, other grounds of appeal were dismissed based on legal precedents and amendments to the Act.
Deduction u/s 80G - Corporate Social Responsibility (CSR) donations - expenditure was disallowed u/s 37(1) - The Tribunal partly allowed the appeal for statistical purposes, directing the Assessing Officer to verify the claim for deduction under section 80G of the Act. However, other grounds of appeal were dismissed based on legal precedents and amendments to the Act.
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