Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Addition u/s 68 - Gift to the assessee by his maternal aunt - maternal aunt, is a ‘relative’ as defined under the explanation to Section 56(2)(v) - it is not permissible for the AO to judge the conduct of the donor sitting in his arm chair - no additions - HC
Addition u/s 68 - Gift to the assessee by his maternal aunt - maternal aunt, is a ‘relative’ as defined under the explanation to Section 56(2)(v) - it is not permissible for the AO to judge the conduct of the donor sitting in his arm chair - no additions - HC
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