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...
Unexplained money u/s 69A - Reliance on dumb document found from the premise of third party - CIT(A) has rightly observed that the assessee cannot claim the seized material as dumb document when all other entries are recorded in the seized material are accepted by the assessee. - AT
Unexplained money u/s 69A - Reliance on dumb document found from the premise of third party - CIT(A) has rightly observed that the assessee cannot claim the seized material as dumb document when all other entries are recorded in the seized material are accepted by the assessee. - AT
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