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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Photo copy of the receipt taken for the purpose of assessment - 'chargeability of income' - he genuineness of the receipt and also the contents thereof are duly corroborated by all the assessees in their respective statements. - additions confirmed - HC
Photo copy of the receipt taken for the purpose of assessment - 'chargeability of income' - he genuineness of the receipt and also the contents thereof are duly corroborated by all the assessees in their respective statements. - additions confirmed - HC
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