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...
Addition u/s 69 - time gap between the cash withdrawal from bank and the deposit made, and in the process, the possible nexus between the withdrawal made earlier and the redeposit made by the assessee needs to be verified - AT
Addition u/s 69 - time gap between the cash withdrawal from bank and the deposit made, and in the process, the possible nexus between the withdrawal made earlier and the redeposit made by the assessee needs to be verified - AT
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