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...
When educational institution is approved by the prescribed authority and when the assessee also applies its income for the income or accumulates the same for subsequent application, it entitled for exemption u/s 10(23C)(iiiad) - AT
When educational institution is approved by the prescribed authority and when the assessee also applies its income for the income or accumulates the same for subsequent application, it entitled for exemption u/s 10(23C)(iiiad) - AT
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