Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
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Customs transaction value cannot be rejected or enhanced on the basis of unauthenticated certificates of origin or purported export shipping bills obtained from third parties. Where the declared price is supported by the overseas sale contract, no excess payment is alleged or proved, and the Department produces no evidence of contemporaneous imports of identical or similar goods at higher prices, under-valuation is not established. Uncorroborated acknowledgment of unverified documents does not prove their correctness. The enhanced assessable value of imported cigarettes was therefore set aside. Penalty proceedings against a deceased individual appellant abate upon production of a death certificate.
Customs transaction value cannot be rejected or enhanced on the basis of unauthenticated certificates of origin or purported export shipping bills obtained from third parties. Where the declared price is supported by the overseas sale contract, no excess payment is alleged or proved, and the Department produces no evidence of contemporaneous imports of identical or similar goods at higher prices, under-valuation is not established. Uncorroborated acknowledgment of unverified documents does not prove their correctness. The enhanced assessable value of imported cigarettes was therefore set aside. Penalty proceedings against a deceased individual appellant abate upon production of a death certificate.
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