Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Goodwill - capital asset u/s 2(14) - The assessee had therefore garnered substantial experience, reputation and credentials in the business of mining which was a valuable intangible asset. - the amount received by the assessee on account of goodwill is a capital asset and liable to tax under the head capital gain.
Goodwill - capital asset u/s 2(14) - The assessee had therefore garnered substantial experience, reputation and credentials in the business of mining which was a valuable intangible asset. - the amount received by the assessee on account of goodwill is a capital asset and liable to tax under the head capital gain.
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