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...
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Application for waiver of income tax - reference before BIFR - when the Department had objected to any concession being granted and stated that without quantification, the Revenue would not be in a position to give any concession and the BIFR scheme envisaged only 'to consider' the request for tax concession then IT Department is not bound to grant the benefit of any waiver
Application for waiver of income tax - reference before BIFR - when the Department had objected to any concession being granted and stated that without quantification, the Revenue would not be in a position to give any concession and the BIFR scheme envisaged only 'to consider' the request for tax concession then IT Department is not bound to grant the benefit of any waiver
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