Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
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Cash-transaction restrictions under sections 269SS and 271D are discussed in relation to receipts from registered immovable-property sale transactions. The notes state that penalty may not be warranted where cash receipts are from genuine, identifiable parties, are recorded as stock-in-trade, and are supported by registered sale deeds. They describe the restriction's purpose as curbing black-money generation rather than penalising bona fide transactions, and identify proof of genuineness and bona fides as material to relief from penalty.
Cash-transaction restrictions under sections 269SS and 271D are discussed in relation to receipts from registered immovable-property sale transactions. The notes state that penalty may not be warranted where cash receipts are from genuine, identifiable parties, are recorded as stock-in-trade, and are supported by registered sale deeds. They describe the restriction's purpose as curbing black-money generation rather than penalising bona fide transactions, and identify proof of genuineness and bona fides as material to relief from penalty.
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