School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Valuation - sale price charged to oil marketing companies - In absence of any evidence to show that the buyer and seller were mutually interested to make gain at the cost of Revenue, undervaluation of clearances is inconceivable - AT
Valuation - sale price charged to oil marketing companies - In absence of any evidence to show that the buyer and seller were mutually interested to make gain at the cost of Revenue, undervaluation of clearances is inconceivable - AT
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