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...
Addition of capitation fees/donation made on protective basis in the hands of the assessee - Since the additions has been made in the hands of another person, no addition to be made in the hands of assessee - AT
Addition of capitation fees/donation made on protective basis in the hands of the assessee - Since the additions has been made in the hands of another person, no addition to be made in the hands of assessee - AT
Note: It is a system-generated summary and is for quick reference only.