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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These are two different causes of action leading to addition against the income of two different persons u/s 68 and 69. There is as such no question of any double taxation. - Sorry to say that the tribunal (ITAT) has mixed up the matters - HC
These are two different causes of action leading to addition against the income of two different persons u/s 68 and 69. There is as such no question of any double taxation. - Sorry to say that the tribunal (ITAT) has mixed up the matters - HC
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