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...
Rejection of books of accounts - It is incumbent upon the assessee to offer plausible explanation as to why they were not produced at the time of survey. The burden is on the assessee to show as to why no adverse inference should be drawn - HC
Rejection of books of accounts - It is incumbent upon the assessee to offer plausible explanation as to why they were not produced at the time of survey. The burden is on the assessee to show as to why no adverse inference should be drawn - HC
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