Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Deduction U/s 10AA - apportionment of salary paid to directors among the taxable and non-taxable unit is rightly done by the AO since they not only take the business decision but also involve in the manufacturing proceeding which they performed at Surat - AT
Deduction U/s 10AA - apportionment of salary paid to directors among the taxable and non-taxable unit is rightly done by the AO since they not only take the business decision but also involve in the manufacturing proceeding which they performed at Surat - AT
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