Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Transfer under a joint development agreement requires more than execution of development documents and an irrevocable power of attorney: property rights must be effectively and irrevocably parted with through an enforceable arrangement. The notes state that a later partition decree and development agreement may show that no completed transfer or real income accrued. They further explain that agricultural income from inherited land should not be rejected solely for missing old cultivation records where later records support agricultural use, the land's character is undisputed, and prior assessments accepted the claim without changed facts. A search-based addition founded only on another person's statement and ad hoc allocation requires corroborative material linking undisclosed income to the assessee.
Transfer under a joint development agreement requires more than execution of development documents and an irrevocable power of attorney: property rights must be effectively and irrevocably parted with through an enforceable arrangement. The notes state that a later partition decree and development agreement may show that no completed transfer or real income accrued. They further explain that agricultural income from inherited land should not be rejected solely for missing old cultivation records where later records support agricultural use, the land's character is undisputed, and prior assessments accepted the claim without changed facts. A search-based addition founded only on another person's statement and ad hoc allocation requires corroborative material linking undisclosed income to the assessee.
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