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...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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Estimation of income - bogus purchases - The CIT(A) upheld the validity of reopening and granted substantial relief to the assessee by restricting the addition to 0.50% of the impugned purchases. - The Tribunal modified the order of the CIT(A) and directed the Assessing Officer to restrict the disallowance of purchases to 6% of the aggregate purchase amount.
Estimation of income - bogus purchases - The CIT(A) upheld the validity of reopening and granted substantial relief to the assessee by restricting the addition to 0.50% of the impugned purchases. - The Tribunal modified the order of the CIT(A) and directed the Assessing Officer to restrict the disallowance of purchases to 6% of the aggregate purchase amount.
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