An Excel sheet recovered from the email account of assessee can be relied upon to determine the value of imported goods, even without a certificate under Section 138C as Section 138C applies only when ...
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The asterisk (*) is the wildcard character that represents any sequence of characters, including when there are no characters at all. It’s the most flexible of the bunch, since it can replace any ...
A compliant enterprise doesn't treat tax compliance as an add-on or afterthought. Instead, it embeds compliance logic ...
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CESTAT Delhi held that electronic evidence from an unsealed CPU without a Section 139C certificate cannot form the basis of customs assessment. It ruled that DRI’s revaluation of imports was invalid ...
Discover how UK audit firms are moving beyond sampling to adopt continuous auditing and full-population testing.
As part of the ‘Making Tax Digital’ project, the self employed and landlords face a huge change in filing their tax returns ...
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Using AI with intention offers a high-impact opportunity to simplify work and power your growth. Here are actions business ...