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...
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Unaccounted labour payments in cash - AO of payer-Runwal Developers Pvt. Ltd., had given a categorical finding that he had made unaccounted cash payments of ₹ 8.70 Crores to the assessee for labour payments - Hence, the order of the Department itself explains the source of ₹ 8.70 Crores - no addition in the case of assessee - income based of presumptive basis may sustain being a contracter
Unaccounted labour payments in cash - AO of payer-Runwal Developers Pvt. Ltd., had given a categorical finding that he had made unaccounted cash payments of ₹ 8.70 Crores to the assessee for labour payments - Hence, the order of the Department itself explains the source of ₹ 8.70 Crores - no addition in the case of assessee - income based of presumptive basis may sustain being a contracter
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