Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Mis-declaration of goods - Revenue contended that assesse failed to disclose source of procurement of Muriate of Potash exported by shipping bills - Fraud committed against Revenue void all judicial acts, ecclesiastical or temporal. - AT
Mis-declaration of goods - Revenue contended that assesse failed to disclose source of procurement of Muriate of Potash exported by shipping bills - Fraud committed against Revenue void all judicial acts, ecclesiastical or temporal. - AT
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