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...
Interest u/s. 201(1A) - assessee has not remitted the TDS in to the account of Central Government within the time - department is allowed to claim interest on failure is upto the date of filing the return of income.
Interest u/s. 201(1A) - assessee has not remitted the TDS in to the account of Central Government within the time - department is allowed to claim interest on failure is upto the date of filing the return of income.
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