Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Disallowance u/s 14A - the investment was purely of business nature as the company in which the amount was invested was a loss making company and there was no question of earning any dividend income from such investment - no disallowance u/s 14A - AT
Disallowance u/s 14A - the investment was purely of business nature as the company in which the amount was invested was a loss making company and there was no question of earning any dividend income from such investment - no disallowance u/s 14A - AT
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