Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Validity of re opening of the assessment - ITAT held that CIT(A) fell in error in holding the re-assessment to be invalid - it is evident that the order passed by the tribunal has been passed in a cryptic and cavalier manner and well reasoned order passed by the Commissioner of Income Tax (Appeals) has been set aside without assigning any cogent reasons. - Matter restored before ITAT - HC
Validity of re opening of the assessment - ITAT held that CIT(A) fell in error in holding the re-assessment to be invalid - it is evident that the order passed by the tribunal has been passed in a cryptic and cavalier manner and well reasoned order passed by the Commissioner of Income Tax (Appeals) has been set aside without assigning any cogent reasons. - Matter restored before ITAT - HC
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