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 ...
Deduction u/s.80P(2)(a)(iv) on income from operation of water treatment plant - the water was not exclusively intended for agricultural use - claim of the assessee was rightly denied - AT
Deduction u/s.80P(2)(a)(iv) on income from operation of water treatment plant - the water was not exclusively intended for agricultural use - claim of the assessee was rightly denied - AT
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