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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Entitlement to relief u/s.80IB - CIT(A) has correctly concluded that the activity of the assessee in designing, engineering and fabricating of the plant and systems in the contract with IOCL, BPCL, BRPCL, is manufacture of article or thing. - ITAT wrongly denied the benefit.
Entitlement to relief u/s.80IB - CIT(A) has correctly concluded that the activity of the assessee in designing, engineering and fabricating of the plant and systems in the contract with IOCL, BPCL, BRPCL, is manufacture of article or thing. - ITAT wrongly denied the benefit.
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