Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
CIT(A) directed to first adjudicate assessee's appeal against quantum assessment, determine business turnover, and whether assessee falls within Section 44AB for audit obligation before adjudicating penalty u/s 271B for failure to furnish audit report. ITAT set aside CIT(A)'s order, restoring matter to CIT(A) for fresh adjudication in interest of justice and fairness. Assessee's appeal allowed for statistical purposes.
CIT(A) directed to first adjudicate assessee's appeal against quantum assessment, determine business turnover, and whether assessee falls within Section 44AB for audit obligation before adjudicating penalty u/s 271B for failure to furnish audit report. ITAT set aside CIT(A)'s order, restoring matter to CIT(A) for fresh adjudication in interest of justice and fairness. Assessee's appeal allowed for statistical purposes.
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