Declared value for used garments needs reliable comparables; restricted second-hand imports without licence may still attract confiscation and moderat...
If the addition made based on the principle of accretions of wealth then unless there is a fresh accretion of wealth, during the assessment year 1987-88 the same amount cannot be once again added to the income of the assessee - AT
If the addition made based on the principle of accretions of wealth then unless there is a fresh accretion of wealth, during the assessment year 1987-88 the same amount cannot be once again added to the income of the assessee - AT
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