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...
Refund claim - excise duty paid through credit notes on the discounts passed on to the dealers and stockists, subsequent to clearances - quantum of discount not disclosed to the stockists at the time of clearance - refund allowed - AT
Refund claim - excise duty paid through credit notes on the discounts passed on to the dealers and stockists, subsequent to clearances - quantum of discount not disclosed to the stockists at the time of clearance - refund allowed - AT
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