Declared value for used garments needs reliable comparables; restricted second-hand imports without licence may still attract confiscation and moderat...
The advance deposit of central excise duty constitutes actual payment of duty within the meaning of Section 43B and, therefore, the assessee is entitled to the benefit of deduction of the said amount - SC
The advance deposit of central excise duty constitutes actual payment of duty within the meaning of Section 43B and, therefore, the assessee is entitled to the benefit of deduction of the said amount - SC
Note: It is a system-generated summary and is for quick reference only.