Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Valuation of the said electric motor imported by the applicant from China - there is no evidence to discard the transaction value, which is a pre-requisite for enhancing the assessable value based upon the other evidences. - AT
Valuation of the said electric motor imported by the applicant from China - there is no evidence to discard the transaction value, which is a pre-requisite for enhancing the assessable value based upon the other evidences. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4884 
