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 ...
Nature of surrendered income - Penalty u/s 271 - it is not a case of voluntary surrender where the assessee has came forward and made a surrender statement. It is a case where the Assessing Officer has made detailed investigation and when the assessee was cornered, he come forward with the proposal of surrender - penalty confirmed - AT
Nature of surrendered income - Penalty u/s 271 - it is not a case of voluntary surrender where the assessee has came forward and made a surrender statement. It is a case where the Assessing Officer has made detailed investigation and when the assessee was cornered, he come forward with the proposal of surrender - penalty confirmed - AT
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