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...
Registration granted U/s 12AA withdrawn - change of accounting policy - A change in the method of accounting should not be rejected for reasons that it would result in bringing into accounts in one year the losses of several years - AT
Registration granted U/s 12AA withdrawn - change of accounting policy - A change in the method of accounting should not be rejected for reasons that it would result in bringing into accounts in one year the losses of several years - AT
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