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...
Power of tribunal u/s 254 to rectify an order - The Tribunal travelled far beyond its power of rectification in accepting the assessee’s various contentions which were not confined to pure factual errors apparent on the record. - HC
Power of tribunal u/s 254 to rectify an order - The Tribunal travelled far beyond its power of rectification in accepting the assessee’s various contentions which were not confined to pure factual errors apparent on the record. - HC
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