Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Reopening of assessment - subsequent information or material which tends to or has the potential of undermining its findings of assessment made u/s 143(3) and have an important bearing then invocation of the power to reassessment u/s 147 is warranted.
Reopening of assessment - subsequent information or material which tends to or has the potential of undermining its findings of assessment made u/s 143(3) and have an important bearing then invocation of the power to reassessment u/s 147 is warranted.
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