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...
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Computation of Exemption u/s 10(13A) for House Rent Allowance (HRA) - ‘performance bonus’ does not form part of ‘salary’ as defined in clause (h) of Rule 2A for the purposes of Section 10(13A) of the Income tax Act, 1961
Computation of Exemption u/s 10(13A) for House Rent Allowance (HRA) - ‘performance bonus’ does not form part of ‘salary’ as defined in clause (h) of Rule 2A for the purposes of Section 10(13A) of the Income tax Act, 1961
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