Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Claim of refund and interest on delayed refund - adjustment of refund with the amount due in another case against which the appeal was pending - It is improper for them to make such adjustment - No question of invoking equitable consideration - refund allowed with interest - AT
Claim of refund and interest on delayed refund - adjustment of refund with the amount due in another case against which the appeal was pending - It is improper for them to make such adjustment - No question of invoking equitable consideration - refund allowed with interest - AT
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