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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Benefit of section 10(37) - “gair mumkin” lands - scope of the agriculture land - in view of the irrigation facilities available, and the benefit of section 10(37) of the Act is available - AT
Benefit of section 10(37) - “gair mumkin” lands - scope of the agriculture land - in view of the irrigation facilities available, and the benefit of section 10(37) of the Act is available - AT
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