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...
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Invocation of section 40A(2)(b) - Salary paid to the Directors – The amount paid to the director had resulted in deduction of tax at source and income tax paid by the said director was at the maximum marginal rate - deduction allowed - HC
Invocation of section 40A(2)(b) - Salary paid to the Directors – The amount paid to the director had resulted in deduction of tax at source and income tax paid by the said director was at the maximum marginal rate - deduction allowed - HC
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