Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Maintainability of appeal in writ Court - Validity of re-assessment order passed u/s 147 - The High court, after hearing both parties and reviewing the submissions and relevant case law, concluded that the appellant did not challenge the initial stages of the re-assessment process and, therefore, could not question the correctness of the order passed under Section 148A(d) at this stage. The court also noted that the appellant participated in the re-assessment proceedings and had the opportunity to present their case. - The court dismissed the appeal.
Maintainability of appeal in writ Court - Validity of re-assessment order passed u/s 147 - The High court, after hearing both parties and reviewing the submissions and relevant case law, concluded that the appellant did not challenge the initial stages of the re-assessment process and, therefore, could not question the correctness of the order passed under Section 148A(d) at this stage. The court also noted that the appellant participated in the re-assessment proceedings and had the opportunity to present their case. - The court dismissed the appeal.
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