Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The assessee had taken the loan less than ₹ 20,000/- from his close relatives and family members Further the assessee immediately deposited the amount in bank account for making payment to the party. The genuineness of these deposits was never doubted by the AO - No penalty u/s 271D - AT
The assessee had taken the loan less than ₹ 20,000/- from his close relatives and family members Further the assessee immediately deposited the amount in bank account for making payment to the party. The genuineness of these deposits was never doubted by the AO - No penalty u/s 271D - AT
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