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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Default u/s 206C(6A) - short collection of tax at source (TCS) - goods for use in manufacturing, processing or producing articles or things. - The point of reference is furnishing of declaration by the buyer and not the month or date on which sale is affected by the assessee - AT
Default u/s 206C(6A) - short collection of tax at source (TCS) - goods for use in manufacturing, processing or producing articles or things. - The point of reference is furnishing of declaration by the buyer and not the month or date on which sale is affected by the assessee - AT
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