Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Maintainability of Appeal against ITAT order - substantial question of law or fact - The appeals of the revenue having been dismissed for the A.Ys. 2011-12, 2012-13 and 2013-14, the cross objection having become academic and infructuous were not adjudicated. In the result, the cross objections raising the grounds (1) to (3) filed by the assess were dismissed. - HC
Maintainability of Appeal against ITAT order - substantial question of law or fact - The appeals of the revenue having been dismissed for the A.Ys. 2011-12, 2012-13 and 2013-14, the cross objection having become academic and infructuous were not adjudicated. In the result, the cross objections raising the grounds (1) to (3) filed by the assess were dismissed. - HC
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