Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Valuation of imported goods - importer has submitted many documents to substantiate the value. Merely because the assessee failed to submit any payment certificate or Bill of Exchange, the AO rejected the value declared by the respondent/assessee, which is not sustainable.
Valuation of imported goods - importer has submitted many documents to substantiate the value. Merely because the assessee failed to submit any payment certificate or Bill of Exchange, the AO rejected the value declared by the respondent/assessee, which is not sustainable.
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