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 ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Disallowance of Expenditure on Software for Own Use - AO had not recorded any finding, qua the usage and utility of the software in question and he had simply held that the assessee can claim depreciation @ 25% - AT
Disallowance of Expenditure on Software for Own Use - AO had not recorded any finding, qua the usage and utility of the software in question and he had simply held that the assessee can claim depreciation @ 25% - AT
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