Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Page of 4805
Press 'Enter' after typing page number.
361 to 380 of 96100 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Customs valuation of imported High Pressure Laminate Sheets could not be enhanced where the redetermination relied substantially on a retracted statement and invoices of alleged contemporaneous imports that were not shown to be comparable. The tribunal found no acceptable supporting evidence beyond the retracted statement, and the relied-upon invoice described different goods. In the absence of reliable material to reject the declared value, the enhancement was unsustainable and the impugned valuation order was set aside.
Customs valuation of imported High Pressure Laminate Sheets could not be enhanced where the redetermination relied substantially on a retracted statement and invoices of alleged contemporaneous imports that were not shown to be comparable. The tribunal found no acceptable supporting evidence beyond the retracted statement, and the relied-upon invoice described different goods. In the absence of reliable material to reject the declared value, the enhancement was unsustainable and the impugned valuation order was set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
