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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
TDS - NCL has not carried out any work for assessee and since the payment is towards reimbursement of actual expenditure and hence the same cannot be presumed to be covered u/s 194C - Revision u/s 263 is not valid - AT
TDS - NCL has not carried out any work for assessee and since the payment is towards reimbursement of actual expenditure and hence the same cannot be presumed to be covered u/s 194C - Revision u/s 263 is not valid - AT
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