Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Valuation of imported goods - if at all the value of contemporary imports is to be applied, the lowest value of similar goods imported into India is to be adopted. However, in the present case, the department could not bring on record that there are various imports and lowest price among all the imports is adopted. - Rejection of valuation is not proper.
Valuation of imported goods - if at all the value of contemporary imports is to be applied, the lowest value of similar goods imported into India is to be adopted. However, in the present case, the department could not bring on record that there are various imports and lowest price among all the imports is adopted. - Rejection of valuation is not proper.
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