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...
Refund - respondent has deposited lumpsum amount during investigation and same was not recovered from the customers - Principles of Unjust Enrichment - Revenue failed to point out any evidence which may indicate that the burden was passed on by the respondent - Refund allowed by tribunal cannot be said to be perverse. - HC
Refund - respondent has deposited lumpsum amount during investigation and same was not recovered from the customers - Principles of Unjust Enrichment - Revenue failed to point out any evidence which may indicate that the burden was passed on by the respondent - Refund allowed by tribunal cannot be said to be perverse. - HC
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