Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Inclusion of asset for wealth tax - It is a fact that assessee had sold a plot of land to one developer and except for the conveyance deed all legal formalities were completed. Therefore, the assessee could not be treated as owner of the said plot of land - AT
Inclusion of asset for wealth tax - It is a fact that assessee had sold a plot of land to one developer and except for the conveyance deed all legal formalities were completed. Therefore, the assessee could not be treated as owner of the said plot of land - AT
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