Declared value for used garments needs reliable comparables; restricted second-hand imports without licence may still attract confiscation and moderat...
Pre-operative expenses – Genuineness of expenses proved - AO did not follow or apply AS-7 for computing the income and has not commented why AS-2 applied by the assessee was not applicable - HC
Pre-operative expenses – Genuineness of expenses proved - AO did not follow or apply AS-7 for computing the income and has not commented why AS-2 applied by the assessee was not applicable - HC
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