Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Valuation - non inclusion of freight, insurance and unloading charges - it would be manifest that the sale of goods did not take place at the factory gate of the assessee but at the place of the buyer on the delivery of the goods in question - demand confirmed - SC
Valuation - non inclusion of freight, insurance and unloading charges - it would be manifest that the sale of goods did not take place at the factory gate of the assessee but at the place of the buyer on the delivery of the goods in question - demand confirmed - SC
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