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...
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Registration u/s 12AA - violation of various conditions in S 13(1)(d) cannot be examined at the time of granting registration and can be examined only while giving exemption u/s 11. - AT
Registration u/s 12AA - violation of various conditions in S 13(1)(d) cannot be examined at the time of granting registration and can be examined only while giving exemption u/s 11. - AT
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