Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Enhancement of Capital Gain - Initially the value was taken as determined by the Sub-Registrar - Later, on objection raised by asessee, matter was referred to DVO - Application of section 50C, since the land is in Dark Zone - DVO has taken excessive rate without considering the average rate per Bigha which is more than double of prevailing Market rate - In addition to cost of boundary wall as taken by the DVO also considered for cost of acquisition - Relief granted to the assessee - AT
Enhancement of Capital Gain - Initially the value was taken as determined by the Sub-Registrar - Later, on objection raised by asessee, matter was referred to DVO - Application of section 50C, since the land is in Dark Zone - DVO has taken excessive rate without considering the average rate per Bigha which is more than double of prevailing Market rate - In addition to cost of boundary wall as taken by the DVO also considered for cost of acquisition - Relief granted to the assessee - AT
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