Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
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Valuation - sale of vehicles - discount allowed by issue of credit notes - Tribunal was not justified in rejecting the claim of the applicant by holding that the assessee is not entitled for the Trade Discount - HC
Valuation - sale of vehicles - discount allowed by issue of credit notes - Tribunal was not justified in rejecting the claim of the applicant by holding that the assessee is not entitled for the Trade Discount - HC
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