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...
Rent and maintenance charges - treatment as income - whether the amount received in trust for a specific performance and, therefore, should not be treated as an income in the hands of the Assessee - Maintenance charges to be included as taxable income - HC
Rent and maintenance charges - treatment as income - whether the amount received in trust for a specific performance and, therefore, should not be treated as an income in the hands of the Assessee - Maintenance charges to be included as taxable income - HC
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