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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Reversal of Input tax credit - mismatch of return - The web report or the data maintained by the Department is only a starting point, based on which, the authority has to enquire and proceed further. - Assessee must be given an opportunity to explain.
Reversal of Input tax credit - mismatch of return - The web report or the data maintained by the Department is only a starting point, based on which, the authority has to enquire and proceed further. - Assessee must be given an opportunity to explain.
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