Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Service of notice u/s 143(2) for the purpose of reassessment u/s 147 - revenue contended that notice u/s 142(1) should be regarded as a notice issued under Section 143(2) - decided against the revenue - HC
Service of notice u/s 143(2) for the purpose of reassessment u/s 147 - revenue contended that notice u/s 142(1) should be regarded as a notice issued under Section 143(2) - decided against the revenue - HC
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