Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment ye...
Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot a...
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Valuation - Import of artificial marble slabs - Once the restricted goods imported were subject to licence condition which was not fulfilled by the appellant, there is no scope to interfere with the redemption fine and penalty imposed by Customs - AT
Valuation - Import of artificial marble slabs - Once the restricted goods imported were subject to licence condition which was not fulfilled by the appellant, there is no scope to interfere with the redemption fine and penalty imposed by Customs - AT
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