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...
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Penalty u/s 271E - violation u/s 269T - Section 275(1)(c) which would govern the present contest - statutory authority concerned, is restrained from passing any order of penalty beyond the expiry of a financial year in which a original proceeding has been completed or within six months from the end of the month in which a penalty proceeding has been initiated, whichever expires later.
Penalty u/s 271E - violation u/s 269T - Section 275(1)(c) which would govern the present contest - statutory authority concerned, is restrained from passing any order of penalty beyond the expiry of a financial year in which a original proceeding has been completed or within six months from the end of the month in which a penalty proceeding has been initiated, whichever expires later.
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