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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TDS u/s 194J OR u/s 192 - remuneration to consultants - salary or professional fee - all technocrats and consultants are more than 60 years of age and are in post retirement/superannuation life cycle - then cannot be expected to work as regular employees unless there is an exceptional case - AT
TDS u/s 194J OR u/s 192 - remuneration to consultants - salary or professional fee - all technocrats and consultants are more than 60 years of age and are in post retirement/superannuation life cycle - then cannot be expected to work as regular employees unless there is an exceptional case - AT
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