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...
Approval of the scheme of compromise/arrangement - promoter directors or some of the shareholders can move application u/s 391 of the old Act when the company is in liquidation - A scheme of compromise and arrangement can be filed even when liquidation proceeding is pending but if it would be a proceeding relating to the winding up going on and the same has to be in the same forum
Approval of the scheme of compromise/arrangement - promoter directors or some of the shareholders can move application u/s 391 of the old Act when the company is in liquidation - A scheme of compromise and arrangement can be filed even when liquidation proceeding is pending but if it would be a proceeding relating to the winding up going on and the same has to be in the same forum
Note: It is a system-generated summary and is for quick reference only.
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