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...
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Addition on account of website development expenses - the intended purpose behind the website was not to create an asset but only to provide a means for disseminating the information about the assessee - allowed as revenue expenditure - AT
Addition on account of website development expenses - the intended purpose behind the website was not to create an asset but only to provide a means for disseminating the information about the assessee - allowed as revenue expenditure - AT
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