Customs valuation of used garments requires comparability proof, while restricted imports without a licence justify proportionate confiscation and pen...
As the assessee’s business was promotion of new ventures, the project expenditure was incidental to the business and hence could not be treated as preliminary or capital in nature and accordingly allowed the same as Revenue expenditure. - AT
As the assessee’s business was promotion of new ventures, the project expenditure was incidental to the business and hence could not be treated as preliminary or capital in nature and accordingly allowed the same as Revenue expenditure. - AT
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