Declared value for used garments needs reliable comparables; restricted second-hand imports without licence may still attract confiscation and moderat...
Assessment u/s 147, when the assessment u/s 142(1)(a); 143(3); or 144 has not been done – Without passing the assessment order, there is no occasion to pass the re-assessment order under Section 147 of the Act - HC
Assessment u/s 147, when the assessment u/s 142(1)(a); 143(3); or 144 has not been done – Without passing the assessment order, there is no occasion to pass the re-assessment order under Section 147 of the Act - HC
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