Commissioner of Income Tax- IT and TP vs. M/s. Louis Berger International Inc.,
ITTA/108/2022HC Telangana25 Sept 2023
Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY
Section 18 and explained its
significance in the following words:
―22. The significance of Section 18 of the Act can be understood in
the light of the above provisions. Section 18 provides for provisional
assessment of duty in cases specified in sub-section (1) of the
section. Clause (c) of sub-section (1) deals with cases where the
importer
