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Refund and Recovery of Customs Duty under the Customs Act, 1962: Legal Framework, Procedure, and Judicial Interpretation
Introduction The Customs Act of 1962 establishes a comprehensive framework governing the levy, collection, recovery, and refund of customs duty. This legislative instrument plays a
Role of Intention in Claiming Capital Gains Exemption under Section 54 of the Income Tax Act, 1961
Introduction The Income Tax Act, 1961 provides several exemptions to encourage investment in residential properties and to promote the real estate sector in India. Among these prov
