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...
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LTCG OR business income - entitlement to exemption u/s 54F - Disallowance u/s 14A r.w.r. 8D - Tribunal decided in favor of the assessee for the treatment of income as capital gains, citing past precedents and evidence supporting the nature of investments. However, they partly allowed the appeal concerning disallowance of administrative expenses due to lack of justification.
LTCG OR business income - entitlement to exemption u/s 54F - Disallowance u/s 14A r.w.r. 8D - Tribunal decided in favor of the assessee for the treatment of income as capital gains, citing past precedents and evidence supporting the nature of investments. However, they partly allowed the appeal concerning disallowance of administrative expenses due to lack of justification.
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