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...
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Income from house property - determination of ALV - if property not let out then AO cannot determine the ALV by applying the market rate but he can do so only on the basis of ratable value assessed by the Municipal Corporation
Income from house property - determination of ALV - if property not let out then AO cannot determine the ALV by applying the market rate but he can do so only on the basis of ratable value assessed by the Municipal Corporation
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