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...
Jurisdiction of the CIT(A) to enhance the income - opportunity of being heard – the mandatory part of the requirement of the provisions laid down u/s 251(2) has remained to be complied - AT
Jurisdiction of the CIT(A) to enhance the income - opportunity of being heard – the mandatory part of the requirement of the provisions laid down u/s 251(2) has remained to be complied - AT
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