Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Valuation of imported goods - Unwrought / Unrefined Zinc - enhancement of value - rejection of transaction value - The importer declared the goods as "Unwrought/Unrefined Zinc" but the test report revealed that the imported goods were actually "Zinc Dross." - The Commissioner (Appeals) ruled in favor of the importer, holding that the assessing officer lacked valid reasons to reject transaction values and had not followed proper procedures. - The Appellate Tribunal found no evidence to support the Department's claim that the zinc content exceeded 92%, necessary to classify the goods as "Zinc Dross."
Valuation of imported goods - Unwrought / Unrefined Zinc - enhancement of value - rejection of transaction value - The importer declared the goods as "Unwrought/Unrefined Zinc" but the test report revealed that the imported goods were actually "Zinc Dross." - The Commissioner (Appeals) ruled in favor of the importer, holding that the assessing officer lacked valid reasons to reject transaction values and had not followed proper procedures. - The Appellate Tribunal found no evidence to support the Department's claim that the zinc content exceeded 92%, necessary to classify the goods as "Zinc Dross."
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
