Declared value for used garments needs reliable comparables; restricted second-hand imports without licence may still attract confiscation and moderat...
Admission of additional evidence - Merely because a document was not filed before the Assessing Officer, the same cannot be rejected on surmises and in the totality of the facts and circumstances - AT
Admission of additional evidence - Merely because a document was not filed before the Assessing Officer, the same cannot be rejected on surmises and in the totality of the facts and circumstances - AT
Note: It is a system-generated summary and is for quick reference only.