Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
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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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