Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
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Seeking certified copy of the order in original - export proceeds - duty draw back - The Departments' (Revenue) senior standing counsel argued that providing another copy of the order was unnecessary if it had already been served on the petitioner as per the Customs Act, 1962. - The court granted the relief sought by the petitioner, directing the respondents to provide a certified copy of the order in original.
Seeking certified copy of the order in original - export proceeds - duty draw back - The Departments' (Revenue) senior standing counsel argued that providing another copy of the order was unnecessary if it had already been served on the petitioner as per the Customs Act, 1962. - The court granted the relief sought by the petitioner, directing the respondents to provide a certified copy of the order in original.
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