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...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
LTCG - Deduction u/s 54F claimed by the Trust assesseed u/s 161 on behalf of beneficiary - only by virtue of u/s. 161 that the trust has been assessed for the income that is for benefit of sole beneficiary - Exemption u/s 54F allowed to trust - AT
LTCG - Deduction u/s 54F claimed by the Trust assesseed u/s 161 on behalf of beneficiary - only by virtue of u/s. 161 that the trust has been assessed for the income that is for benefit of sole beneficiary - Exemption u/s 54F allowed to trust - AT
Note: It is a system-generated summary and is for quick reference only.