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...
Amendment of section 255. - Power of ITAT single member bench - a single member bench may dispose of a case where the total income as computed by the Assessing Officer does not exceed fifty lakh rupees. [Existing 15 lacs]
Amendment of section 255. - Power of ITAT single member bench - a single member bench may dispose of a case where the total income as computed by the Assessing Officer does not exceed fifty lakh rupees. [Existing 15 lacs]
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