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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Rejection of the application filed u/s. 10(23C)(vi) - university / educational institution - means may be determined based on economic condition or the situation of the student - the appellant university is not established with the profit motive - there is no reason for denying the exemption u/s. 10(23C)(vi) of the Act. - AT
Rejection of the application filed u/s. 10(23C)(vi) - university / educational institution - means may be determined based on economic condition or the situation of the student - the appellant university is not established with the profit motive - there is no reason for denying the exemption u/s. 10(23C)(vi) of the Act. - AT
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