Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Addition u/s. 40(a)(ia) for failure of TDS u/s 194C - if the payees have reflected the payment in their respective Return of Income and has paid tax and fulfils the conditions stipulated u/s. 200, then no disallowance u/s. 40(a)(ia) is warranted.
Addition u/s. 40(a)(ia) for failure of TDS u/s 194C - if the payees have reflected the payment in their respective Return of Income and has paid tax and fulfils the conditions stipulated u/s. 200, then no disallowance u/s. 40(a)(ia) is warranted.
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