Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Stay of demand - additions are not sustainable on the strength of earlier years’ order - ld.DR stated at the Bar that Revenue is not going to adopt any coercive measures in the shape of auctioning assets of the assessee for recovery of outstanding demand except adjusting the refund - no urgency of passing any order staying the outstanding demand at this stage - petition dismissed
Stay of demand - additions are not sustainable on the strength of earlier years’ order - ld.DR stated at the Bar that Revenue is not going to adopt any coercive measures in the shape of auctioning assets of the assessee for recovery of outstanding demand except adjusting the refund - no urgency of passing any order staying the outstanding demand at this stage - petition dismissed
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