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 ...
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Unexplained cash credits - bank deposits - Both the AO as well as CIT(A) have not gone by the “source” explained to examine identity, genuineness and creditworthiness thereof in light of all the evidence available on record but they have ventured on “application” aspect of the cash deposits only - Additions deleted - AT
Unexplained cash credits - bank deposits - Both the AO as well as CIT(A) have not gone by the “source” explained to examine identity, genuineness and creditworthiness thereof in light of all the evidence available on record but they have ventured on “application” aspect of the cash deposits only - Additions deleted - AT
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