Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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 
