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...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Transfer of shares without adequate consideration - Method of valuation u/s 56 - Section 56 allows the assessee to adopt one of the methods of their choice. But, the AO held that the assessee should have adopted only one method for determining the value of the shares - Action of AO is not legal and and proper - AT
Transfer of shares without adequate consideration - Method of valuation u/s 56 - Section 56 allows the assessee to adopt one of the methods of their choice. But, the AO held that the assessee should have adopted only one method for determining the value of the shares - Action of AO is not legal and and proper - AT
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