Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Valuation - Levy of penalty u/s 11AC - it is the appellant which had worked out the final costing and it is the chartered accountant of the appellant which had prepared the said costing and submitted to the Department. - appellant cannot feign ignorance or be pretentious about its innocence - SC
Valuation - Levy of penalty u/s 11AC - it is the appellant which had worked out the final costing and it is the chartered accountant of the appellant which had prepared the said costing and submitted to the Department. - appellant cannot feign ignorance or be pretentious about its innocence - SC
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