Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
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Section 79 did not bar the set off of brought forward business losses where the persons beneficially holding more than 51% of the voting power continued to hold that voting power on the relevant date; on the uncontroverted facts, the disqualifying change in shareholding was absent and the Revenue's challenge failed. An appellate authority could also entertain a lawful additional depreciation claim raised through a revised computation, because the restriction in Goetze (India) Ltd. applies only to the Assessing Officer and does not limit appellate powers. The Tribunal upheld allowance of both claims and dismissed the Revenue's appeal.
Section 79 did not bar the set off of brought forward business losses where the persons beneficially holding more than 51% of the voting power continued to hold that voting power on the relevant date; on the uncontroverted facts, the disqualifying change in shareholding was absent and the Revenue's challenge failed. An appellate authority could also entertain a lawful additional depreciation claim raised through a revised computation, because the restriction in Goetze (India) Ltd. applies only to the Assessing Officer and does not limit appellate powers. The Tribunal upheld allowance of both claims and dismissed the Revenue's appeal.
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