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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Short payment of service tax - Construction services - Merely because the respondents have received certain payments does not lead to the inevitable conclusion that the said consideration was on account of taxable services having been provided by the assessee.
Short payment of service tax - Construction services - Merely because the respondents have received certain payments does not lead to the inevitable conclusion that the said consideration was on account of taxable services having been provided by the assessee.
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