Incomplete BIS testing cannot justify reclassification or confiscatory action; declared customs classification restored and enhanced redemption fine s...
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Nature of Income disclosed during the survey - assessee admitted the same and surrendered the amount as its income from Ornate House project - there was no justification to hold that the amount was the income from other sources and not the income from Ornate House project - Deduction u/s 80IB(10) to be allowed - AT
Nature of Income disclosed during the survey - assessee admitted the same and surrendered the amount as its income from Ornate House project - there was no justification to hold that the amount was the income from other sources and not the income from Ornate House project - Deduction u/s 80IB(10) to be allowed - AT
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