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...
Determine the character of subsidy in hands of recipient - Having gone through the preamble of the “Incentive Scheme 2001 for Economic Development of Kutch District” come to the conclusion that the incentive given in the present case to the assessee was capital in nature. - AT
Determine the character of subsidy in hands of recipient - Having gone through the preamble of the “Incentive Scheme 2001 for Economic Development of Kutch District” come to the conclusion that the incentive given in the present case to the assessee was capital in nature. - AT
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