Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Valuation of imported goods - inclusion of discount in assessable value - In the light of the status of the appellant as "exclusive commercial agent", the 25% discount enjoyed by them is reasonable and the same cannot be termed as abnormal discount
Valuation of imported goods - inclusion of discount in assessable value - In the light of the status of the appellant as "exclusive commercial agent", the 25% discount enjoyed by them is reasonable and the same cannot be termed as abnormal discount
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