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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Penalty u/s 271(1)(c) / 271AAA - Concealed income - There was a search in assessee's case when investments in immovable properties were detected - levy of penalty u/s 271(1)(c) confirmed - AT
Penalty u/s 271(1)(c) / 271AAA - Concealed income - There was a search in assessee's case when investments in immovable properties were detected - levy of penalty u/s 271(1)(c) confirmed - AT
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