Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
Cenvatable invoices issued without clearance of duty-paid goods to their customers – There is no evidence of their customers having been penalized – Penalty imposed on the assessee waived and stayed till the disposal - AT
Cenvatable invoices issued without clearance of duty-paid goods to their customers – There is no evidence of their customers having been penalized – Penalty imposed on the assessee waived and stayed till the disposal - AT
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