Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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Customs orders relating to baggage fall outside the Tribunal's appellate jurisdiction. Where gold is brought into India as baggage and confiscated at the airport, an appeal against the Commissioner (Appeals) order must be pursued by statutory revision before the Government of India's Revisionary Authority. The Tribunal therefore treated the appeal as not maintainable and permitted the appellant to approach the Revisionary Authority, directing sympathetic consideration of delay incurred in pursuing the Tribunal appeal.
Customs orders relating to baggage fall outside the Tribunal's appellate jurisdiction. Where gold is brought into India as baggage and confiscated at the airport, an appeal against the Commissioner (Appeals) order must be pursued by statutory revision before the Government of India's Revisionary Authority. The Tribunal therefore treated the appeal as not maintainable and permitted the appellant to approach the Revisionary Authority, directing sympathetic consideration of delay incurred in pursuing the Tribunal appeal.
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