Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
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Levy of Tax - Stock Transfer of Goods - the Form 'F' would not be considered conclusive proof of Stock Transfer - the burden to prove that the transaction was of transfer of goods otherwise than by way of Sale was on the Revisionist-dealer.
Levy of Tax - Stock Transfer of Goods - the Form 'F' would not be considered conclusive proof of Stock Transfer - the burden to prove that the transaction was of transfer of goods otherwise than by way of Sale was on the Revisionist-dealer.
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