Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Denial of deduction u/s. 10(23C) - Despite the filing of Form 10B during the appellate proceedings, the Tribunal ruled that the primary requirement for claiming deduction under Section 11 was not fulfilled in the return. The appellate authority's decision to not entertain the additional claim for exemption under Section 11 was upheld, emphasizing that the remedy for such cases lies in Section 119 of the Act. The Tribunal dismissed allegations of breach of natural justice and upheld the imposition of interest charges under Section 234B/C.
Denial of deduction u/s. 10(23C) - Despite the filing of Form 10B during the appellate proceedings, the Tribunal ruled that the primary requirement for claiming deduction under Section 11 was not fulfilled in the return. The appellate authority's decision to not entertain the additional claim for exemption under Section 11 was upheld, emphasizing that the remedy for such cases lies in Section 119 of the Act. The Tribunal dismissed allegations of breach of natural justice and upheld the imposition of interest charges under Section 234B/C.
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