Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Depreciation of claim - asset put to use - assessee got the ownership during the subsequent years - even if an asset is put to use for a single day, the same is eligible for depreciation. - AT
Depreciation of claim - asset put to use - assessee got the ownership during the subsequent years - even if an asset is put to use for a single day, the same is eligible for depreciation. - AT
Note: It is a system-generated summary and is for quick reference only.