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 ...
Rectification of mistake - Assessment of trust - depreciation on Fixed Assets denied - Assessee himself wrongly declared its income under the head ‘income from other sources" instead of Business Income - It is clear that not granting depreciation on Fixed Assets were mistake apparent from the record which could have rectified by the authorities below. - AO directed to verify and allow the claim as per law - AT
Rectification of mistake - Assessment of trust - depreciation on Fixed Assets denied - Assessee himself wrongly declared its income under the head ‘income from other sources" instead of Business Income - It is clear that not granting depreciation on Fixed Assets were mistake apparent from the record which could have rectified by the authorities below. - AO directed to verify and allow the claim as per law - AT
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