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...
Cash credit - addition u/s 68 - It is a settled law that the assessee can only be asked to prove source of credits in its books of accounts and not the source of the source of deposit. - AT
Cash credit - addition u/s 68 - It is a settled law that the assessee can only be asked to prove source of credits in its books of accounts and not the source of the source of deposit. - AT
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