Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
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CESTAT Kolkata held that valuation of 'Transformer and its accessories' with a price variation clause is subject to reassessment of bills of entry. Assessment at clearance is provisional when a contract includes a variation clause. The Tribunal referred to a similar case for precedent. The respondent's request for reassessment was valid, leading to dismissal of the Revenue's appeal. The impugned order was upheld, emphasizing the finality of assessment post-reassessment request.
CESTAT Kolkata held that valuation of 'Transformer and its accessories' with a price variation clause is subject to reassessment of bills of entry. Assessment at clearance is provisional when a contract includes a variation clause. The Tribunal referred to a similar case for precedent. The respondent's request for reassessment was valid, leading to dismissal of the Revenue's appeal. The impugned order was upheld, emphasizing the finality of assessment post-reassessment request.
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