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...
Penalty u/s. 271(1)(c) - One has to keep in mind that it is the AO who initiates penalty proceedings - He cannot record any satisfaction during the course of survey - AT
Penalty u/s. 271(1)(c) - One has to keep in mind that it is the AO who initiates penalty proceedings - He cannot record any satisfaction during the course of survey - AT
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