Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Addition u/s 41 - proof of ceasation of liability - the burden of the Revenue to summon such creditors or transporters for establishing that the liability has ceased could not be shifted upon the assessee - no addition - HC
Addition u/s 41 - proof of ceasation of liability - the burden of the Revenue to summon such creditors or transporters for establishing that the liability has ceased could not be shifted upon the assessee - no addition - HC
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