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...
Rectification u/s 154 - AO had not suo-moto initiated rectification proceedings but acted on the application of the assessee - As the Assessing Officer acted upon the rectification applications and reduced the liability of the assessee, the appeals were dismissed as the assessee did not demonstrate any grievance with the 154 order.
Rectification u/s 154 - AO had not suo-moto initiated rectification proceedings but acted on the application of the assessee - As the Assessing Officer acted upon the rectification applications and reduced the liability of the assessee, the appeals were dismissed as the assessee did not demonstrate any grievance with the 154 order.
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