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...
Addition u/s. 68 - unexplained cash credit - investment out of his undisclosed source - employer used/mis-used the account of the assessee with his knowledge and signature - Additions deleted being not real beneficiary - commission of 0.1% needs to be computed as the income of the assessee.
Addition u/s. 68 - unexplained cash credit - investment out of his undisclosed source - employer used/mis-used the account of the assessee with his knowledge and signature - Additions deleted being not real beneficiary - commission of 0.1% needs to be computed as the income of the assessee.
Note: It is a system-generated summary and is for quick reference only.
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