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...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Capital gain - deduction of expenditure incurred in relation to the transfer of the property - the other works carried out by the solicitor firm for which bill has been raised by them on the assessee , cannot be construed as expenditure incurred wholly and exclusively in relation to the transfer of the subject mentioned property. - AT
Capital gain - deduction of expenditure incurred in relation to the transfer of the property - the other works carried out by the solicitor firm for which bill has been raised by them on the assessee , cannot be construed as expenditure incurred wholly and exclusively in relation to the transfer of the subject mentioned property. - AT
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