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...
Addition in the hands of assessee’s husband on protective basis - cash available on the date of search - addition made by the authorities below were without any jurisdiction and were not in accordance with law and the facts and circumstances of the case - AT
Addition in the hands of assessee’s husband on protective basis - cash available on the date of search - addition made by the authorities below were without any jurisdiction and were not in accordance with law and the facts and circumstances of the case - AT
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