Value of goods lying at port can be at cost or market price. SC dismisses SLP of Revenue
July 4, 2019
Income Tax, Supreme Court
Value of goods lying at port but not exported can be at cost or market price at the option and regular practice of the assessee. SC dismisses SLP of the Revenue ABCAUS Case Law Citation:ABCAUS 3047 (2019) (07) SC The Revenue had challenged the order of the Tribunal …