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...
Capital Asset u/a 2(14) - agriculture land or not - If any suspicion crept into the mind of the Assessing Officer, nothing prevented him to get the report from Sarpanch, neibours of the impugned land or the revenue Patwari but that was not done by him - AT
Capital Asset u/a 2(14) - agriculture land or not - If any suspicion crept into the mind of the Assessing Officer, nothing prevented him to get the report from Sarpanch, neibours of the impugned land or the revenue Patwari but that was not done by him - AT
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