https://www.taxtmi.com/caselaws?id=212608 The High Court upheld the decision, emphasizing the burden on the department to prove discrepancies in declared values and actual payments. The Court dismissed the appeal, maintaining that no substantial legal issue arose from the case. en-us Tue, 10 Apr 2012 00:00:00 +0530 Mon, 16 Apr 2012 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212608 The High Court upheld the decision, emphasizing the burden on the department to prove discrepancies in declared values and actual payments. The Court dismissed the appeal, maintaining that no substantial legal issue arose from the case. Case-Laws Income Tax Tue, 10 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212608