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...
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Reassessment u/s 147 – the assessee himself appears to have claimed that the construction was spread over to 2-3 years - reopening of assessment is a natural consequence of the claim for spread over - HC
Reassessment u/s 147 – the assessee himself appears to have claimed that the construction was spread over to 2-3 years - reopening of assessment is a natural consequence of the claim for spread over - HC
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