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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Levy of penalty u/s 271(1)(b) - Best judgment assessment - email notices sent to old ITP’s email address - without proper service of notices to the assessee, the assessee cannot be levied with penalty under Section 271(1)(b) for non-compliance of such notices. - AT
Levy of penalty u/s 271(1)(b) - Best judgment assessment - email notices sent to old ITP’s email address - without proper service of notices to the assessee, the assessee cannot be levied with penalty under Section 271(1)(b) for non-compliance of such notices. - AT
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