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...
Tenancy rights - no time gap - there is no evidence to infer that the house is in vacant possession of the assessee even after the alleged end of the tenancy - taxable as Income from other source - AT
Tenancy rights - no time gap - there is no evidence to infer that the house is in vacant possession of the assessee even after the alleged end of the tenancy - taxable as Income from other source - AT
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