Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Capital gain computation - co-ownership at 50% - electivity bills or the society maintenance receipt tax does not prove the title of the property - the transfer documents such as sale deeds etc are proof of the title over the property - Sub-registrar, where the sale agreement was registered has accepted the mother as joint owner and paid the half of the consideration - the AO in absence of adverse evidence should have accepted the joint ownership
Capital gain computation - co-ownership at 50% - electivity bills or the society maintenance receipt tax does not prove the title of the property - the transfer documents such as sale deeds etc are proof of the title over the property - Sub-registrar, where the sale agreement was registered has accepted the mother as joint owner and paid the half of the consideration - the AO in absence of adverse evidence should have accepted the joint ownership
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