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...
When the admitted fact is that the assessee charged and received only the book value of its finished product, there was no reason for the Assessing Officer to tax the amount which the petitioner never received - HC
When the admitted fact is that the assessee charged and received only the book value of its finished product, there was no reason for the Assessing Officer to tax the amount which the petitioner never received - HC
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