Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
Revision u/s 263 - successor PCIT / CIT did not agree with his predecessor - second revision order - assessment has been set aside or de novo assessment - sending of the proposal by the successor-Assessing Officer - Share application money - identity and creditworthiness of the share subscribers - The appellant argued against the validity of the revision order, stating that the assessment order was passed after proper enquiries and verifications, and subsequent actions by the PCIT were unjustified. The Tribunal found in favor of the appellant, holding that the subsequent revision order was not sustainable under the circumstances.
Revision u/s 263 - successor PCIT / CIT did not agree with his predecessor - second revision order - assessment has been set aside or de novo assessment - sending of the proposal by the successor-Assessing Officer - Share application money - identity and creditworthiness of the share subscribers - The appellant argued against the validity of the revision order, stating that the assessment order was passed after proper enquiries and verifications, and subsequent actions by the PCIT were unjustified. The Tribunal found in favor of the appellant, holding that the subsequent revision order was not sustainable under the circumstances.
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