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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Entitlement to exemption u/s. 11 - surplus funds generated from the running of community hall, kalyanamandapam and funeral ceremony hall - Assessee failed to prove the nexus between the profit earned and charitable activity - AT
Entitlement to exemption u/s. 11 - surplus funds generated from the running of community hall, kalyanamandapam and funeral ceremony hall - Assessee failed to prove the nexus between the profit earned and charitable activity - AT
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