Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Penalty u/s 114(ii) - CHA is not guilty of aiding and abetting. - the CHA had the authorisation which it appears was not produced due to clerical error, but the fact has been stated and accepted by the exporter - No penalty on CHA - AT
Penalty u/s 114(ii) - CHA is not guilty of aiding and abetting. - the CHA had the authorisation which it appears was not produced due to clerical error, but the fact has been stated and accepted by the exporter - No penalty on CHA - AT
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