Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Revision u/s 263 - tax liability under the normal provision of the Act and u/s 115JB Minimum Alternate Tax - the order of the AO may be erroneous but it is not prejudicial to the interest of the revenue - the order passed by the ld. PCIT quashed.
Revision u/s 263 - tax liability under the normal provision of the Act and u/s 115JB Minimum Alternate Tax - the order of the AO may be erroneous but it is not prejudicial to the interest of the revenue - the order passed by the ld. PCIT quashed.
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