An Excel sheet recovered from the email account of assessee can be relied upon to determine the value of imported goods, even without a certificate under Section 138C as Section 138C applies only when ...

Quicken Classic and the web-first Quicken Simplifi to complete the company's lineup of personal finance software. However, ...

Discover how UK audit firms are moving beyond sampling to adopt continuous auditing and full-population testing.

CESTAT Delhi held that electronic evidence from an unsealed CPU without a Section 139C certificate cannot form the basis of customs assessment. It ruled that DRI’s revaluation of imports was invalid ...