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...
Unexplained investment in jewellery - when Tribunal accepted such assertion which is supported by affidavits and corroborative evidences likes VDIS declaration and copies of Wealth Tax returns of the giver/creditors, it was incorrect to brush it aside - evidence simply cannot be rejected by a presumption that the claim was an after thought - no addition
Unexplained investment in jewellery - when Tribunal accepted such assertion which is supported by affidavits and corroborative evidences likes VDIS declaration and copies of Wealth Tax returns of the giver/creditors, it was incorrect to brush it aside - evidence simply cannot be rejected by a presumption that the claim was an after thought - no addition
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