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 ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Deemed income from house property - farm house - whether land was used for the agriculture/horticulture business and hence, it shall be treated as an exempted income u/s 10(1)? - It is not the case that the assessee has carried out agricultural activity and for earning income from agriculture some expenses have been incurred rather situation is inverse. The expenses incurred are much higher and does not match with the agricultural activity. - Additions confirmed - AT
Deemed income from house property - farm house - whether land was used for the agriculture/horticulture business and hence, it shall be treated as an exempted income u/s 10(1)? - It is not the case that the assessee has carried out agricultural activity and for earning income from agriculture some expenses have been incurred rather situation is inverse. The expenses incurred are much higher and does not match with the agricultural activity. - Additions confirmed - AT
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