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...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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The HC allowed the petition, holding that the delay in filing/verifying Form 10B was attributable to the auditor's oversight and abrupt departure, and was bonafide and beyond the Petitioner's control; accordingly the delay is condoned. The impugned denial of exemption under s.11 is set aside to the extent premised on that delay, as such forfeiture would cause undue hardship to a longstanding charitable trust that has otherwise complied with filings. The Court declined to pronounce on alleged mismatches between the return and Form 10B, leaving those factual discrepancies to be examined by the Assessing Officer at assessment/rectification stage.
The HC allowed the petition, holding that the delay in filing/verifying Form 10B was attributable to the auditor's oversight and abrupt departure, and was bonafide and beyond the Petitioner's control; accordingly the delay is condoned. The impugned denial of exemption under s.11 is set aside to the extent premised on that delay, as such forfeiture would cause undue hardship to a longstanding charitable trust that has otherwise complied with filings. The Court declined to pronounce on alleged mismatches between the return and Form 10B, leaving those factual discrepancies to be examined by the Assessing Officer at assessment/rectification stage.
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