Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
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Capital gains - treating information contained in ITS as related to transaction of sale of immovable property - Assessee had pointed out how the two transactions reflected in the ITS pertained to one transaction of purchase of immoveable property, pointing out the same registration no. mentioned against the two transactions in the ITS and also pointing out that based on the stamp duty paid by the assessee on the property purchased ,the value of the second transaction reflected the stamp duty value of the said transaction and hence the two transactions were nothing but one transaction reflected twice in the ITS. - AT
Capital gains - treating information contained in ITS as related to transaction of sale of immovable property - Assessee had pointed out how the two transactions reflected in the ITS pertained to one transaction of purchase of immoveable property, pointing out the same registration no. mentioned against the two transactions in the ITS and also pointing out that based on the stamp duty paid by the assessee on the property purchased ,the value of the second transaction reflected the stamp duty value of the said transaction and hence the two transactions were nothing but one transaction reflected twice in the ITS. - AT
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