Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Applicability of Section 50C while claiming deduction u/s 54 - exemption is allowable with reference to the amount of Capital Gain and not with reference to the amount of net consideration - Exemption allowed despite additions made u/s 50C - AT
Applicability of Section 50C while claiming deduction u/s 54 - exemption is allowable with reference to the amount of Capital Gain and not with reference to the amount of net consideration - Exemption allowed despite additions made u/s 50C - AT
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