Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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Disallowance of expenses - inability of the assessee to provide direct evidence to establish that these expenses wholly and exclusively incurred for the purpose of business. - disallowance has been restricted to 20 per cent. without any rhyme and reason - disallowances restricted to 5% only - AT
Disallowance of expenses - inability of the assessee to provide direct evidence to establish that these expenses wholly and exclusively incurred for the purpose of business. - disallowance has been restricted to 20 per cent. without any rhyme and reason - disallowances restricted to 5% only - AT
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