Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
ITAT held that the sale deed was symbolic for transfer of ownership rights and the stated amount was merely the market value for stamp duty purposes. No evidence of cash receipt by the assessee was found to invoke penalty u/s 271D. Assessee's appeal allowed.
ITAT held that the sale deed was symbolic for transfer of ownership rights and the stated amount was merely the market value for stamp duty purposes. No evidence of cash receipt by the assessee was found to invoke penalty u/s 271D. Assessee's appeal allowed.
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