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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Demand of tax - Rejection of books of accounts - In the absence of any material to show that the assesee revisionist was indulging any central sales, the authorities were not justified in making best judgment assessment in respect of central sales - HC
Demand of tax - Rejection of books of accounts - In the absence of any material to show that the assesee revisionist was indulging any central sales, the authorities were not justified in making best judgment assessment in respect of central sales - HC
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