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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MAT - Applicability of clause (vii) to the Explanation 1 of S.115JB(2) - the net profit of the sick industrial undertaking is to be reduced while computing the book profit. - AT
MAT - Applicability of clause (vii) to the Explanation 1 of S.115JB(2) - the net profit of the sick industrial undertaking is to be reduced while computing the book profit. - AT
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