Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
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Disallowance of expenses u/s 37(1)and depreciation u/s 32 - commencement of business - it can be said that the business had been set up and that the only thing was that the assessee was not able to generate any income out of the same - the business would commence when the activity which is first in point of time and which must necessarily precede all other activities, is started - expenses/depreciation is allowable
Disallowance of expenses u/s 37(1)and depreciation u/s 32 - commencement of business - it can be said that the business had been set up and that the only thing was that the assessee was not able to generate any income out of the same - the business would commence when the activity which is first in point of time and which must necessarily precede all other activities, is started - expenses/depreciation is allowable
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