Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Valuation - packing charges - the assessee has under obligation to refund the amount of packing, which is not in dispute in the present case - the packing charge of ₹ 2 per kg collected by the appellant from their customer is not includible in the assessable value - AT
Valuation - packing charges - the assessee has under obligation to refund the amount of packing, which is not in dispute in the present case - the packing charge of ₹ 2 per kg collected by the appellant from their customer is not includible in the assessable value - AT
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