Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Reopening of assessment - AO was entitled to exercise his powers u/s 148, as there was no opportunity to verify the transactions claimed to have made in those years. Therefore, it is not a case of change of opinion. - HC
Reopening of assessment - AO was entitled to exercise his powers u/s 148, as there was no opportunity to verify the transactions claimed to have made in those years. Therefore, it is not a case of change of opinion. - HC
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