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...
Whether the value of study material /text books sold by the appellants is includible in the value of commercial training or coaching service - prima facie case is in favor of assessee - AT
Whether the value of study material /text books sold by the appellants is includible in the value of commercial training or coaching service - prima facie case is in favor of assessee - AT
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