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 271(1)(c) - addition u/s 68 - merely because the assessee had surrendered the amounts it did not follow that the amount agreed to the added represented its concealed income - no penalty - AT
Penalty u/s 271(1)(c) - addition u/s 68 - merely because the assessee had surrendered the amounts it did not follow that the amount agreed to the added represented its concealed income - no penalty - AT
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