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...
Dishonor of Cheque - legally recoverable debt or not - society was constituted for the welfare of its members who were interested in getting their houses constructed by the respondent - Even if it is presumed that the said amount was paid to the respondent as advance money, even then there appears to be no criminal liability or any liability which is recoverable under provisions of Section 138 NI Act.
Dishonor of Cheque - legally recoverable debt or not - society was constituted for the welfare of its members who were interested in getting their houses constructed by the respondent - Even if it is presumed that the said amount was paid to the respondent as advance money, even then there appears to be no criminal liability or any liability which is recoverable under provisions of Section 138 NI Act.
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