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...
Nature of income received in the name of share premiums - lifting of corporate veil - AO taxed the same business income - CIT(A) taxed the same as income from other sources - AO directed to examine that, whether the assessee company was used as a vehicle to pass on the benefit to shareholders/ directors.
Nature of income received in the name of share premiums - lifting of corporate veil - AO taxed the same business income - CIT(A) taxed the same as income from other sources - AO directed to examine that, whether the assessee company was used as a vehicle to pass on the benefit to shareholders/ directors.
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