Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
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Valuation of the import of car - the CESTAT criticized the adjudicating authority for rejecting the declared value without sufficient reasoning. It emphasized that without evidence of undervaluation, the transaction value should be accepted. The court also disagreed with the use of Australian car values as a basis for revaluation, highlighting the difference in market dynamics.
Valuation of the import of car - the CESTAT criticized the adjudicating authority for rejecting the declared value without sufficient reasoning. It emphasized that without evidence of undervaluation, the transaction value should be accepted. The court also disagreed with the use of Australian car values as a basis for revaluation, highlighting the difference in market dynamics.
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