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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Liability to deduct TDS u/s 194C - trucks - no continuous contract, oral or written - each GR is a separate contract - the provisions of section 194C(3) are not applicable in this case - AT
Liability to deduct TDS u/s 194C - trucks - no continuous contract, oral or written - each GR is a separate contract - the provisions of section 194C(3) are not applicable in this case - AT
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