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...
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Transfer of input tax credit in case of death of sole proprietor - Credit can be transferred if the successor is continuing the business of the easter deceased as per the provisions of the act.
Transfer of input tax credit in case of death of sole proprietor - Credit can be transferred if the successor is continuing the business of the easter deceased as per the provisions of the act.
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