Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Since notice u/s 153C of the Act is always issued by the AO of the other person and not by the Assessing Officer of the searched person, the sentence that “notices are hereby issued” indicate that the above satisfaction note has been recorded by the DCIT in the capacity of the Assessing Officer of other person - Proceedings quashed - AT
Since notice u/s 153C of the Act is always issued by the AO of the other person and not by the Assessing Officer of the searched person, the sentence that “notices are hereby issued” indicate that the above satisfaction note has been recorded by the DCIT in the capacity of the Assessing Officer of other person - Proceedings quashed - AT
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