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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Expenditure incurred under the head land reclamation and afforestation - As soon as the assessee has dug the pits, he is duty bound under the contract to fill those pits before restoring the leased land to the farmers in its original shape. - claim of expenditure allowed - AT
Expenditure incurred under the head land reclamation and afforestation - As soon as the assessee has dug the pits, he is duty bound under the contract to fill those pits before restoring the leased land to the farmers in its original shape. - claim of expenditure allowed - AT
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