Incomplete BIS testing cannot justify reclassification or confiscatory action; declared customs classification restored and enhanced redemption fine s...
Applicability of section 50C – even though the assessee had made an objection for invoking Section 50C(1), the AO had not referred the valuation to the Valuation Officer as per Section 50C(2) - matter remanded back - HC
Applicability of section 50C – even though the assessee had made an objection for invoking Section 50C(1), the AO had not referred the valuation to the Valuation Officer as per Section 50C(2) - matter remanded back - HC
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