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...
Penalty u/s 271D - loan accepted in cash - The cash loans in question cannot be said fall within the mischief of Section 269SS as near relatives cannot be said to be “Other person” within the meaning of Sec.269SS.
Penalty u/s 271D - loan accepted in cash - The cash loans in question cannot be said fall within the mischief of Section 269SS as near relatives cannot be said to be “Other person” within the meaning of Sec.269SS.
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