Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
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The appellant could hardly claim to have been misled by a Board Circular issued in respect of a wholly distinct service and drawing generic jural principles from such circulars. Had the appellant gone through the provisions of the Finance Act, 1994, there would be no occasion for a doubt as to its liability to service tax - AT
The appellant could hardly claim to have been misled by a Board Circular issued in respect of a wholly distinct service and drawing generic jural principles from such circulars. Had the appellant gone through the provisions of the Finance Act, 1994, there would be no occasion for a doubt as to its liability to service tax - AT
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