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...
Assessment completed under Section 143(3) r/w. Section 153A - rightly, the assessing officer rejected the belated retraction and proceeded to complete the assessment relying on the document seized and the two statements of the assessee himself. - HC
Assessment completed under Section 143(3) r/w. Section 153A - rightly, the assessing officer rejected the belated retraction and proceeded to complete the assessment relying on the document seized and the two statements of the assessee himself. - HC
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