Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Method of accounting - Valuation of closing stock - Addition of CENVAT Credit receivable - We observe that inclusive method of accounting has not altered the resultant profits and a revenue neutral exercise over a period of time. - additions deleted - AT
Method of accounting - Valuation of closing stock - Addition of CENVAT Credit receivable - We observe that inclusive method of accounting has not altered the resultant profits and a revenue neutral exercise over a period of time. - additions deleted - AT
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