Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
HC allowed the petition challenging demurrage charges. The petitioner sought refund after obtaining Detention Certificates through judicial intervention, following prolonged administrative delays between DRI and Customs authorities. Despite multiple reminders from 2015 to 2018, the respondent failed to process the refund. The court found no laches on the petitioner's part and directed the respondent to process the demurrage charges refund within 4 weeks, holding the administrative authorities responsible for the unwarranted delay in resolving the matter.
HC allowed the petition challenging demurrage charges. The petitioner sought refund after obtaining Detention Certificates through judicial intervention, following prolonged administrative delays between DRI and Customs authorities. Despite multiple reminders from 2015 to 2018, the respondent failed to process the refund. The court found no laches on the petitioner's part and directed the respondent to process the demurrage charges refund within 4 weeks, holding the administrative authorities responsible for the unwarranted delay in resolving the matter.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
