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...
Income accrued in India - FTS - No PE in India - DTAA between India and UAE - As per DTAA, there is no specific clause in respect of FTS and same has to be considered as business profit in the absence of such clause and permanent establishment in India.
Income accrued in India - FTS - No PE in India - DTAA between India and UAE - As per DTAA, there is no specific clause in respect of FTS and same has to be considered as business profit in the absence of such clause and permanent establishment in India.
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