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 ...
Reopening of assessment - The reasons assigned by the AO to tentatively believe that taxable income has escaped assessment cannot be brushed aside at the threshold without a fact-finding procedure - HC
Reopening of assessment - The reasons assigned by the AO to tentatively believe that taxable income has escaped assessment cannot be brushed aside at the threshold without a fact-finding procedure - HC
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