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 ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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Deduction claimed u/s 54 - There is nothing in these sections, which require the residential house to be constructed in a particular manner - only requirement is that it should be for the residential use and not for commercial use - AT
Deduction claimed u/s 54 - There is nothing in these sections, which require the residential house to be constructed in a particular manner - only requirement is that it should be for the residential use and not for commercial use - AT
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