Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Seeking release of seized goods - goods purchased by the petitioner from an importer - As per definition under Section 2(25) of the Act, the term “imported goods” clearly changes the nature, once the same are cleared for home consumption. - The respondents were not within their rights to seize/ confiscate the said goods. - HC
Seeking release of seized goods - goods purchased by the petitioner from an importer - As per definition under Section 2(25) of the Act, the term “imported goods” clearly changes the nature, once the same are cleared for home consumption. - The respondents were not within their rights to seize/ confiscate the said goods. - HC
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