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...
Accrued interest on loans classified under ‘non performing assets’- overdue interest not realized during the year and credited to suspense interest account cannot be taken to be the income of the assessee. - AT
Accrued interest on loans classified under ‘non performing assets’- overdue interest not realized during the year and credited to suspense interest account cannot be taken to be the income of the assessee. - AT
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