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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Allowable expenditure - Withheld price / additional price paid to the milk producers for procuring milk - AO is not correct in observing the same as tax evasion device in payment "withheld price" through equity allotment partly and through contribution to trust partly - AT
Allowable expenditure - Withheld price / additional price paid to the milk producers for procuring milk - AO is not correct in observing the same as tax evasion device in payment "withheld price" through equity allotment partly and through contribution to trust partly - AT
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