Declared value for used garments needs reliable comparables; restricted second-hand imports without licence may still attract confiscation and moderat...
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Since the claim of taxation at special rate was made under the specific provisions of sec. 111 A, the appellant was indeed not entitled for taking the benefit of the normal provisions regarding computation of capital gains – Expenses claimed by assessee is not allowed - AT
Since the claim of taxation at special rate was made under the specific provisions of sec. 111 A, the appellant was indeed not entitled for taking the benefit of the normal provisions regarding computation of capital gains – Expenses claimed by assessee is not allowed - AT
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