Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
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Correct head of income - Characterization of income - rental income as 'business income' or 'income from house property' - there is no doubt that assessee has object of renting out of the properties as per its object in Memorandum of Association (MOA) - income from property earned by the assessee is chargeable to tax as business income and not as income from house property. - AT
Correct head of income - Characterization of income - rental income as 'business income' or 'income from house property' - there is no doubt that assessee has object of renting out of the properties as per its object in Memorandum of Association (MOA) - income from property earned by the assessee is chargeable to tax as business income and not as income from house property. - AT
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