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...
Entitlement to claim of deduction under Sec. 80-IA - filing of an audit report is procedural and directory in nature, and the same could also be validly filed by an assessee at the appellate stage.
Entitlement to claim of deduction under Sec. 80-IA - filing of an audit report is procedural and directory in nature, and the same could also be validly filed by an assessee at the appellate stage.
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