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...
Penalty u/s 271(1)(c) - failure to pay tax paid on sale of property - the conduct of the assessee is bonafide which takes it out from exigibility of penalty within mandate of penalty provisions - AT
Penalty u/s 271(1)(c) - failure to pay tax paid on sale of property - the conduct of the assessee is bonafide which takes it out from exigibility of penalty within mandate of penalty provisions - AT
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