Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Allowable business expenditure - excise duty levied by the Custom & Central Excise Settlement Commission - AO's determination that the payment was made by the assessee on behalf of contract manufacturers as a part of a collusive attempt to evade tax baseless - HC
Allowable business expenditure - excise duty levied by the Custom & Central Excise Settlement Commission - AO's determination that the payment was made by the assessee on behalf of contract manufacturers as a part of a collusive attempt to evade tax baseless - HC
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