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...
Method of computation of business income - sale of flat - conversion of land into stock-in-trade - assessee claimed that FMV on the date of conversion of land into stock-in-trade is liable to be taxed as LTCG and excess consideration accrued/ received over and above FMV is liable to be taxed as business income - remanded to redetermined the tax liability
Method of computation of business income - sale of flat - conversion of land into stock-in-trade - assessee claimed that FMV on the date of conversion of land into stock-in-trade is liable to be taxed as LTCG and excess consideration accrued/ received over and above FMV is liable to be taxed as business income - remanded to redetermined the tax liability
Note: It is a system-generated summary and is for quick reference only.