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...
Valuation - receipt of additional consideration through Debit Notes - the duty liability cannot be demanded entirely on the amounts of debit notes so raised; cum-duty benefit needs to be extended to them - AT
Valuation - receipt of additional consideration through Debit Notes - the duty liability cannot be demanded entirely on the amounts of debit notes so raised; cum-duty benefit needs to be extended to them - AT
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