Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Allowable expenditure u/s 37 - assessee in the business of Milk products - set up unit for production of Mawa being also a milk product is a case of expansion of existing business and not a case of setting up of new industry - related expenses duly allowable
Allowable expenditure u/s 37 - assessee in the business of Milk products - set up unit for production of Mawa being also a milk product is a case of expansion of existing business and not a case of setting up of new industry - related expenses duly allowable
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