Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Treatment of ‘rental income’ as ‘income from other sources’ - receipts from its factory building - Whether there existed ‘leave and licence’ agreement and not ‘rental agreement’ would not change the colour of receipts in the hands of the assessee - Taxable as income from House Property.
Treatment of ‘rental income’ as ‘income from other sources’ - receipts from its factory building - Whether there existed ‘leave and licence’ agreement and not ‘rental agreement’ would not change the colour of receipts in the hands of the assessee - Taxable as income from House Property.
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