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 ...
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Rental income of shopping mall - provided range of common facilities and amenities upon which the occupiers could run their business from the leased out premises - factors clearly indicate that assessee desired to enter into a business of renting out commercial space to interested individuals and business houses - business income
Rental income of shopping mall - provided range of common facilities and amenities upon which the occupiers could run their business from the leased out premises - factors clearly indicate that assessee desired to enter into a business of renting out commercial space to interested individuals and business houses - business income
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