Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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Welfare-fund contribution deductibility depends on comparing the employer's contribution with gross salary, rather than figures distorted by separate accounting of net salaries and combined employee-employer PF and ESI payments. Contributions remaining within the prescribed ceiling are not treated as excess. Disallowance of expenditure relating to exempt income under section 14A read with rule 8D does not arise where no exempt income is earned. Amounts recovered through customer service bills for canteen and transportation facilities used by deputed employees may qualify as business expenditure when incurred wholly and exclusively for the business and supported by customer-bill records.
Welfare-fund contribution deductibility depends on comparing the employer's contribution with gross salary, rather than figures distorted by separate accounting of net salaries and combined employee-employer PF and ESI payments. Contributions remaining within the prescribed ceiling are not treated as excess. Disallowance of expenditure relating to exempt income under section 14A read with rule 8D does not arise where no exempt income is earned. Amounts recovered through customer service bills for canteen and transportation facilities used by deputed employees may qualify as business expenditure when incurred wholly and exclusively for the business and supported by customer-bill records.
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