TMI BlogPenalty u/s 114A and 114AA of CA, 1962 - Valuation of imported goods - the enhancement of value was done...Penalty u/s 114A and 114AA of CA, 1962 - Valuation of imported goods - the enhancement of value was done on the basis of contemporaneous import, it cannot be said that the Director has done anything to mis-declare the value - neither the penalty on the appellant company nor on the Director was imposable. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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