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...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
TDS - payments of demat charges and other charges levied by NSDL and CDSL - such charges were in the nature of recovery of cost or expenses at large and not for providing any professional or technical service - No TDS liability - HC
TDS - payments of demat charges and other charges levied by NSDL and CDSL - such charges were in the nature of recovery of cost or expenses at large and not for providing any professional or technical service - No TDS liability - HC
Note: It is a system-generated summary and is for quick reference only.