Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Assessment u/s 153A - assessee challenged the assessment order - absence of any incriminating material - the aforesaid submission is completely academic and need not be gone into since no additions were made even by the Assessing Officer in the re-assessment proceedings
Assessment u/s 153A - assessee challenged the assessment order - absence of any incriminating material - the aforesaid submission is completely academic and need not be gone into since no additions were made even by the Assessing Officer in the re-assessment proceedings
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