Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Rectification of assessment orders u/s 161 of DGST / GST Act, 2017 - The latest instruction issued by the Department of Trade and Taxes, Government of NCT of Delhi, supplements the earlier directive on the rectification of assessment orders under Section 161 of the DGST Act, 2017, focusing on challenges faced and additional cases eligible for rectification pertaining to the fiscal year 2017-18. - The instruction acknowledges the complexities in implementing the previous guidelines and provides further clarity and expansion on the rectification process.
Rectification of assessment orders u/s 161 of DGST / GST Act, 2017 - The latest instruction issued by the Department of Trade and Taxes, Government of NCT of Delhi, supplements the earlier directive on the rectification of assessment orders under Section 161 of the DGST Act, 2017, focusing on challenges faced and additional cases eligible for rectification pertaining to the fiscal year 2017-18. - The instruction acknowledges the complexities in implementing the previous guidelines and provides further clarity and expansion on the rectification process.
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