#section 28
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469 articlesCustom Duty

Custom Duty
Customs authorities cannot counter once licencing authorities are satisfied that licencing conditions are fulfilled
Income Tax

Income Tax
Addition based on claim of payment of cash in civil suit sustained as source of cash payment not explained
Custom Duty

Custom Duty
Non-adjudication of notice within time limit prescribed u/s 28(9) of Customs Act is unsustainable
Corporate Law

Corporate Law
Compensation under Land Acquisition Act cannot be altered if all relevant factors complied with
Custom Duty

Custom Duty
Snow goggles are classifiable under residual CTH 90049090
Income Tax

Income Tax
Shares held as investment taxable under capital gain irrespective of controlling interest
Income Tax

Income Tax
Section 115BBE doesn’t apply on excess stock found during search
Custom Duty

Custom Duty
Penalty would be applicable for Illegal Undervaluation of Imported Goods: CESTAT
Income Tax

Income Tax
Section 36(1)(viia) Deduction for Bad & Doubtful Debts Allowed Regardless of Rural & Non-Rural Advances
Income Tax

Income Tax
Refund issued will first be adjusted against interest and then against principal amount
Income Tax

Income Tax
Understanding the Principle of Mutuality in Tax Law: Key Implications
Income Tax

Income Tax
ITAT Allows Tax Deduction on Agricultural Land Compensation
Income Tax

Income Tax
Denial of deduction u/s. 80HHC merely stating income are not derived from export unjustified
Custom Duty

Custom Duty
