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...
Additions against Excess stock found - the value of surplus stock in the facts and circumstances of the assessee’s case did not represent assessee’s unexplained investment u/s 69 and it constituted its regular business income for the year under consideration. - AT
Additions against Excess stock found - the value of surplus stock in the facts and circumstances of the assessee’s case did not represent assessee’s unexplained investment u/s 69 and it constituted its regular business income for the year under consideration. - AT
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