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...
Allowance of interest expenditure u/s 37 - interest paid to the depositors - there was no business in finance carried on by the Firms and the partners had merely taken advances from the firm, the application of which was not the concern of the firm - Interest expenditure not allowed.
Allowance of interest expenditure u/s 37 - interest paid to the depositors - there was no business in finance carried on by the Firms and the partners had merely taken advances from the firm, the application of which was not the concern of the firm - Interest expenditure not allowed.
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