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...
Constitution of CSR committee for the Board - as per the appellant’s own calculation the net profit is apparently more than ₹ 5 crores i.e. threshold limited prescribed u/s 135(1) - the company was liable to constitute Corporate Social Responsibility Committee of the Board
Constitution of CSR committee for the Board - as per the appellant’s own calculation the net profit is apparently more than ₹ 5 crores i.e. threshold limited prescribed u/s 135(1) - the company was liable to constitute Corporate Social Responsibility Committee of the Board
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