Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Cancellation of the original allotment and a subsequent fresh allotment to a different flat broke the link with the 2012 transaction; the later registered agreement was treated as a new transaction, so adoption of the earlier valuation date was rejected. The cited precedent was distinguished on facts, and the claim to use the 2012 allotment date for stamp duty valuation was not accepted. On the alternative issue, once the stamp valuation adopted by the authority was disputed and supporting valuation material was filed, the Assessing Officer was required to obtain a DVO report before making any addition. The matter was restored for DVO reference and recomputation after hearing.
Cancellation of the original allotment and a subsequent fresh allotment to a different flat broke the link with the 2012 transaction; the later registered agreement was treated as a new transaction, so adoption of the earlier valuation date was rejected. The cited precedent was distinguished on facts, and the claim to use the 2012 allotment date for stamp duty valuation was not accepted. On the alternative issue, once the stamp valuation adopted by the authority was disputed and supporting valuation material was filed, the Assessing Officer was required to obtain a DVO report before making any addition. The matter was restored for DVO reference and recomputation after hearing.
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