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...
Addition u/s 69 - unexplained investment - addition had been made by the AO by treating the amount deposited to the bank account owned by the brother of the assessee as income of the assessee - once addition had also been made in the hands of the bank account holders then no addition is called for in the hand of assessee in the capacity of mandate holders of the accounts - no substantial questions of law
Addition u/s 69 - unexplained investment - addition had been made by the AO by treating the amount deposited to the bank account owned by the brother of the assessee as income of the assessee - once addition had also been made in the hands of the bank account holders then no addition is called for in the hand of assessee in the capacity of mandate holders of the accounts - no substantial questions of law
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