Tag:
Time Limit
Indirect Taxes
Relief To Importers : Time Limit Not Applicable for Refund of Special Additional Duty: CESTAT
In a major relief for importers, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, has ruled that the one-year limitation period prescribed...
Direct Tax
Time Limit for Income Tax Notices
The Income Tax Department in India operates within fixed time limit for Income Tax Notices after scrutinising income tax returns. If the department fails...
Indirect Taxes
CBEC Not Empowered To Extend Time Limit For Years: Patna High Court
The Patna High Court has held that the Central Board of Excise and Customs (CBEC) has no power or authority to extend a time...