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...
Addition of amounts recoverable from members - development rights in property - The expenditure towards the entire redevelopment should be borne by the assessee including for those flats to be allotted to the members because that is the consideration paid to the members for transferring the rights in the flats. - No merit in the contention of the revenue that the cost of construction should be borne by the members - CIT(A) rightly deleted the additions - AT
Addition of amounts recoverable from members - development rights in property - The expenditure towards the entire redevelopment should be borne by the assessee including for those flats to be allotted to the members because that is the consideration paid to the members for transferring the rights in the flats. - No merit in the contention of the revenue that the cost of construction should be borne by the members - CIT(A) rightly deleted the additions - AT
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