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...
Proceedings valid despite non-communication of case transfer as section 127 not applicable. Notice u/s 143(2) not time-barred. CIT(A) not required to decide validity of revised return as assessment held valid. Cash book redrawing upheld based on Tribunal's earlier decisions for assessee. Credit card payment addition confirmed due to lack of substantiating evidence, distinguishing cited case laws. Assessee's appeal dismissed.
Proceedings valid despite non-communication of case transfer as section 127 not applicable. Notice u/s 143(2) not time-barred. CIT(A) not required to decide validity of revised return as assessment held valid. Cash book redrawing upheld based on Tribunal's earlier decisions for assessee. Credit card payment addition confirmed due to lack of substantiating evidence, distinguishing cited case laws. Assessee's appeal dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
