Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
TDS on payment of society - there is no contract between the society and the assessee as there is a pure relation of member of the society – the assessee was not liable to deduct TDS as per section 194C - AT
TDS on payment of society - there is no contract between the society and the assessee as there is a pure relation of member of the society – the assessee was not liable to deduct TDS as per section 194C - AT
Note: It is a system-generated summary and is for quick reference only.