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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Capital gain u/s 45 - agreement for purchase of property could not mature - amount received by the assessee over and above the advance amount as the settlement agreement - such capital receipt cannot be brought to tax, since there is no transfer of assets.
Capital gain u/s 45 - agreement for purchase of property could not mature - amount received by the assessee over and above the advance amount as the settlement agreement - such capital receipt cannot be brought to tax, since there is no transfer of assets.
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