Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
Deduction u/s 54 - Proportionate deduction - Denial of deduction as capital gains arising out of sale of original asset was not deposited in the Capital Gain Deposit Account - If the assessee failed to do so, he is liable for capital gain on the transfer of capital asset. - the assessee is entitled for deduction only to the extent of amount used for purchase of residential site only - AT
Deduction u/s 54 - Proportionate deduction - Denial of deduction as capital gains arising out of sale of original asset was not deposited in the Capital Gain Deposit Account - If the assessee failed to do so, he is liable for capital gain on the transfer of capital asset. - the assessee is entitled for deduction only to the extent of amount used for purchase of residential site only - AT
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