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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Constitutional validity of Section 52 of the Gujarat Value Added Tax Act, 2003 - Company is deemed to be in existence for the purpose of taxation under the VAT Act - merger / demerger - it cannot be said to be ultra vires to Articles 246 & 252 of the Constitution of India - HC
Constitutional validity of Section 52 of the Gujarat Value Added Tax Act, 2003 - Company is deemed to be in existence for the purpose of taxation under the VAT Act - merger / demerger - it cannot be said to be ultra vires to Articles 246 & 252 of the Constitution of India - HC
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