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...
If the Revenue has chosen to rely only upon some of the documents recovered from the assessee, it is the duty of the Revenue to return all the balance documents on which no reliance stand placed by them - AT
If the Revenue has chosen to rely only upon some of the documents recovered from the assessee, it is the duty of the Revenue to return all the balance documents on which no reliance stand placed by them - AT
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