Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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The assets transferred being the shares, which was never part of assessment of Stamp Duty Authority of the State Government. In such circumstances that cannot be no question of invoking the provisions of the section 50C of the Act as there is no direct transfer as enumerated in Sec.50C of the Act r.w.s 2(47) of the Act.
The assets transferred being the shares, which was never part of assessment of Stamp Duty Authority of the State Government. In such circumstances that cannot be no question of invoking the provisions of the section 50C of the Act as there is no direct transfer as enumerated in Sec.50C of the Act r.w.s 2(47) of the Act.
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