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...
Payment of non-compete fees - revenue expenditure or capital expenditure - agreement with the promoter of the Company to avoid immediate competition - same business continue - No new business was acquired - no enduring benefit - allowable revenue expenditure
Payment of non-compete fees - revenue expenditure or capital expenditure - agreement with the promoter of the Company to avoid immediate competition - same business continue - No new business was acquired - no enduring benefit - allowable revenue expenditure
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