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 ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Reopening of assessment - the two parts of Section 147 (one relating to 'such income' and the other to 'any other income') are to be read independently - addition can be made on other income even if no addition made for the such income with regard to which reasons have been recorded - HC
Reopening of assessment - the two parts of Section 147 (one relating to 'such income' and the other to 'any other income') are to be read independently - addition can be made on other income even if no addition made for the such income with regard to which reasons have been recorded - HC
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