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...
The Income Tax Act does not create any distinction between rental income from house property and rental income from commercial building - Section 22 shows that the term used in section is 'building', it is not qualified by the word 'residential' - AT
The Income Tax Act does not create any distinction between rental income from house property and rental income from commercial building - Section 22 shows that the term used in section is 'building', it is not qualified by the word 'residential' - AT
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