Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Nature of Government Securities – Notwithstanding that in the balance sheet, it is shown as investment, for the purpose of Income-Tax Act, it is shown as stock-in-trade, issue decided in favor of assessee - HC
Nature of Government Securities – Notwithstanding that in the balance sheet, it is shown as investment, for the purpose of Income-Tax Act, it is shown as stock-in-trade, issue decided in favor of assessee - HC
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