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...
Validity of order u/s 263 - Computation of book profits u/s 115JA/ 115JB - Assessing Officer had failed to disallow expenditure in respect of exempt income as per the mandate of Section 14A - revision sustained - HC
Validity of order u/s 263 - Computation of book profits u/s 115JA/ 115JB - Assessing Officer had failed to disallow expenditure in respect of exempt income as per the mandate of Section 14A - revision sustained - HC
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