Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Penalty u/s 11AC - Interest u/s 11AB - there is Revenue neutrality in this case despite the fact that the appellants have not determined the correct value - demand of interest and penalty set aside - AT
Penalty u/s 11AC - Interest u/s 11AB - there is Revenue neutrality in this case despite the fact that the appellants have not determined the correct value - demand of interest and penalty set aside - AT
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