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...
Imposition of penalty - delay in deposit of TDS - The Railways should have been conscious of its statutory obligations - penalty reduced to 05% of TDS amount.
Imposition of penalty - delay in deposit of TDS - The Railways should have been conscious of its statutory obligations - penalty reduced to 05% of TDS amount.
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