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...
Treatment to be given to the entrance fee received by the assessee from Life Members - AO was wrong in splitting the fee received from life members into capital and revenue receipts in 20:80 ratio. - AO was not justified in making an addition to the income on account of subscriptions transferred from the advance subscription account of ordinary members to the life members subscription account - AT
Treatment to be given to the entrance fee received by the assessee from Life Members - AO was wrong in splitting the fee received from life members into capital and revenue receipts in 20:80 ratio. - AO was not justified in making an addition to the income on account of subscriptions transferred from the advance subscription account of ordinary members to the life members subscription account - AT
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