Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
LTCG - exemption u/s 54F - CIT(A) while enhancement has not given any reasons as to why the enhancement is necessary and why the assessee is not justified in adopting the figure of the actual sale consideration received. - AO as well as CIT(A) failed to justify the stand by making additions in respect of long term capital gain without granting exemption u/s 54F
LTCG - exemption u/s 54F - CIT(A) while enhancement has not given any reasons as to why the enhancement is necessary and why the assessee is not justified in adopting the figure of the actual sale consideration received. - AO as well as CIT(A) failed to justify the stand by making additions in respect of long term capital gain without granting exemption u/s 54F
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