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...
Profiteering - supply of “Snacks” - benefit of reduction in the rate of tax not passed on - Profiteering proceedings are only concerned with ascertaining whether the Respondent had passed on the benefit of rate reduction to his customers or not - have no concern with the above factors such as stiff competition, increase in the raw material and transportation costs, discounts to his dealers etc. - amount of profiteering determined
Profiteering - supply of “Snacks” - benefit of reduction in the rate of tax not passed on - Profiteering proceedings are only concerned with ascertaining whether the Respondent had passed on the benefit of rate reduction to his customers or not - have no concern with the above factors such as stiff competition, increase in the raw material and transportation costs, discounts to his dealers etc. - amount of profiteering determined
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