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...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Income from sale of shares - business income OR capital gain - trading of under lying assets (land) of the subsidiary companies - sale of shares can not be treated as trading in land so as to be taxed as business income in the hands of the assessee.
Income from sale of shares - business income OR capital gain - trading of under lying assets (land) of the subsidiary companies - sale of shares can not be treated as trading in land so as to be taxed as business income in the hands of the assessee.
Note: It is a system-generated summary and is for quick reference only.