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...
TDS u/s. 194H / 192 - incentives paid to the employees - TDS liability - The total payment including salaries are below the threshold limits - Observation of the AO that assessee has changed the nomenclature of the expenses to incentives is not correct.
TDS u/s. 194H / 192 - incentives paid to the employees - TDS liability - The total payment including salaries are below the threshold limits - Observation of the AO that assessee has changed the nomenclature of the expenses to incentives is not correct.
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