Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Accrual of Income - entitlement to make duty free imports of raw materials obtained by the assessee through advance licences and duty entitlement pass book issued against export obligations is an income of year in which the import is made - SC
Accrual of Income - entitlement to make duty free imports of raw materials obtained by the assessee through advance licences and duty entitlement pass book issued against export obligations is an income of year in which the import is made - SC
Note: It is a system-generated summary and is for quick reference only.
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