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...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Rejection of books of account - The steep decline in the rate of net profit cannot be attribute to the increase in input costs - The estimation of profit by the AO is reasonable - The order of rejection is not required to be expressed - HC
Rejection of books of account - The steep decline in the rate of net profit cannot be attribute to the increase in input costs - The estimation of profit by the AO is reasonable - The order of rejection is not required to be expressed - HC
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