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...
Additions u/s 68 - Inquiry u/s 133(6) - it submitted that, the assessee were totally kept in the dark and the enquiries were conducted behind the back of the assessee - AO is bound to furnish a copy of the same to the assessee and has to give opportunity to the assessee to meet it (explain or rebut).
Additions u/s 68 - Inquiry u/s 133(6) - it submitted that, the assessee were totally kept in the dark and the enquiries were conducted behind the back of the assessee - AO is bound to furnish a copy of the same to the assessee and has to give opportunity to the assessee to meet it (explain or rebut).
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
