Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
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Addition u/s 68 - increase in share capital - assessee has not only proved the creditworthiness of the said share holders but also proved the source of the source, for which though no onus lie on him - No addition - AT
Addition u/s 68 - increase in share capital - assessee has not only proved the creditworthiness of the said share holders but also proved the source of the source, for which though no onus lie on him - No addition - AT
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