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...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Reopening of assessment - even without passing the order u/s 143(3), where the proceedings are pending, a notice u/s148 of the Act was issued to RJA asking it to file a return - This was impermissible in law - HC
Reopening of assessment - even without passing the order u/s 143(3), where the proceedings are pending, a notice u/s148 of the Act was issued to RJA asking it to file a return - This was impermissible in law - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
