Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Leave Fare Concession claims involving a foreign travel leg are treated as outside the exemption, so employers must deduct tax at source on such payments. The text notes that the Tribunal relied on a Supreme Court ruling that LTC/LFC exemption is not available where the employee's journey includes foreign travel, and found an earlier co-ordinate Bench view based on interim High Court protection inapplicable because no such protecting order existed for the assessee. On that basis, non-deduction was treated as default, and consequential interest was sustained.
Leave Fare Concession claims involving a foreign travel leg are treated as outside the exemption, so employers must deduct tax at source on such payments. The text notes that the Tribunal relied on a Supreme Court ruling that LTC/LFC exemption is not available where the employee's journey includes foreign travel, and found an earlier co-ordinate Bench view based on interim High Court protection inapplicable because no such protecting order existed for the assessee. On that basis, non-deduction was treated as default, and consequential interest was sustained.
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