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...
TDS u/s 194J - Tax deduction at source on the passengers’ services fees (PSF) - payment to CISF for security - assessee does not pay any sum to CISF but it is paid by the owners and operators of the airport - assessee cannot take shelter u/s 196 as the assessee is not payee to CISF but airport operators pay it - TDS liability confirmed.
TDS u/s 194J - Tax deduction at source on the passengers’ services fees (PSF) - payment to CISF for security - assessee does not pay any sum to CISF but it is paid by the owners and operators of the airport - assessee cannot take shelter u/s 196 as the assessee is not payee to CISF but airport operators pay it - TDS liability confirmed.
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