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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
TDS u/s 194C - non deduction of tds on payments made to subcontractors - members of JV decided to form a JV only to secure the orders and execution of the orders will be done by one of the constituents of the JV - Thus there is no subcontract relationship existed between JV partners - No TDS liability - AT
TDS u/s 194C - non deduction of tds on payments made to subcontractors - members of JV decided to form a JV only to secure the orders and execution of the orders will be done by one of the constituents of the JV - Thus there is no subcontract relationship existed between JV partners - No TDS liability - AT
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