Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Refund claim - Reassessment was required to be done by the proper officer and is admittedly not in the hands of assessee. - Revenue cannot be allowed to have the benefit of its own lapses. - AT
Refund claim - Reassessment was required to be done by the proper officer and is admittedly not in the hands of assessee. - Revenue cannot be allowed to have the benefit of its own lapses. - AT
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