Declared value for used garments needs reliable comparables; restricted second-hand imports without licence may still attract confiscation and moderat...
Penalty proceedings u/s 271D - contravention of the provisions of Section 269SS - Once the AO has treated the personal expenses incurred by the Company as income of the assessee (Director), then the same amount cannot be treated as loan in violation of the provisions of Section 269SS of the Act 1961 - HC
Penalty proceedings u/s 271D - contravention of the provisions of Section 269SS - Once the AO has treated the personal expenses incurred by the Company as income of the assessee (Director), then the same amount cannot be treated as loan in violation of the provisions of Section 269SS of the Act 1961 - HC
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