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...
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...
Addition u/s 68 - bogus share capital and share premium - The financial statements, Annual Reports as well as bank statements of the all the investors was made available to Ld. AO and nothing on record suggest that any cash was exchanged/transacted between the assessee and the investor entities - Notices issued u/s 133(6) have been responded to - assessee has duly discharged the initial onus - no addition
Addition u/s 68 - bogus share capital and share premium - The financial statements, Annual Reports as well as bank statements of the all the investors was made available to Ld. AO and nothing on record suggest that any cash was exchanged/transacted between the assessee and the investor entities - Notices issued u/s 133(6) have been responded to - assessee has duly discharged the initial onus - no addition
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