Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Validity of reopening of assessment - notices in the name of non-existing/dissolved entity - dissolution of partnership firm and discontinuation of business - assessment order is without jurisdiction and liable to be set aside and quash the same - AT
Validity of reopening of assessment - notices in the name of non-existing/dissolved entity - dissolution of partnership firm and discontinuation of business - assessment order is without jurisdiction and liable to be set aside and quash the same - AT
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