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...
Undisclosed deposits in foreign bank account - assessee a joint holder along with her husband - The ITAT remanded this issue to the AO for fresh examination, recognizing the assessee's claim of non-involvement in the account's operations and her dispute with her husband. The decision to restore the issue was based on the need for a fair reassessment after allowing the assessee an opportunity to be heard, without directly concluding on the matter.
Undisclosed deposits in foreign bank account - assessee a joint holder along with her husband - The ITAT remanded this issue to the AO for fresh examination, recognizing the assessee's claim of non-involvement in the account's operations and her dispute with her husband. The decision to restore the issue was based on the need for a fair reassessment after allowing the assessee an opportunity to be heard, without directly concluding on the matter.
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