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...
Discrepancy in the online filing of Form ITR- 6 - software of the Department did not permit the Petitioner’s claim u/s 10AA without setting off the loss of the ineligible unit - direction is issued to the department to either accept the manual return or alter the software to permit it to again to file online its returns for the AYs in question on or before 31st May, 2019.
Discrepancy in the online filing of Form ITR- 6 - software of the Department did not permit the Petitioner’s claim u/s 10AA without setting off the loss of the ineligible unit - direction is issued to the department to either accept the manual return or alter the software to permit it to again to file online its returns for the AYs in question on or before 31st May, 2019.
Note: It is a system-generated summary and is for quick reference only.