Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Addition is made on the ground that there is under-recovery of sale proceeds on an inference that there is a sale – . There is no loss to the Revenue as one of the sister concerns has offered the income in question to tax - AT
Addition is made on the ground that there is under-recovery of sale proceeds on an inference that there is a sale – . There is no loss to the Revenue as one of the sister concerns has offered the income in question to tax - AT
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