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...
Addition unexplained cash credit u/s 68 - shares were issued at premium to certain companies in lieu of the shares held by the said companies and there was thus no inflow of cash involved in these transactions - since there was no real credit of cash in the cash book and the question of inclusion of the amount of the entry as unexplained cash credit could not arise - provision of section 68 is not applicable
Addition unexplained cash credit u/s 68 - shares were issued at premium to certain companies in lieu of the shares held by the said companies and there was thus no inflow of cash involved in these transactions - since there was no real credit of cash in the cash book and the question of inclusion of the amount of the entry as unexplained cash credit could not arise - provision of section 68 is not applicable
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