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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Addition u/s 68 - share capital account received from Director by way of two cheques who was produced before AO alongwith their copy of account, balance-sheet income-tax return and even they are assessed in the same jurisdiction - order passed without dealing with all these details, before terming the amount to be non-genuine and making addition is not sustainable
Addition u/s 68 - share capital account received from Director by way of two cheques who was produced before AO alongwith their copy of account, balance-sheet income-tax return and even they are assessed in the same jurisdiction - order passed without dealing with all these details, before terming the amount to be non-genuine and making addition is not sustainable
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