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...
Exemption u/s 11 - grant of registration u/s 12AA - hat from the record it is established that various functions were being organised by social organisations for blood donation, 'Akandh Path', conference, function for welfare of differently-abled persons and that use of community hall in the temple complex was not limited to any particular limb of the society but was utilised for social, charitable and religious organisations. - Registration cannot be refused.
Exemption u/s 11 - grant of registration u/s 12AA - hat from the record it is established that various functions were being organised by social organisations for blood donation, 'Akandh Path', conference, function for welfare of differently-abled persons and that use of community hall in the temple complex was not limited to any particular limb of the society but was utilised for social, charitable and religious organisations. - Registration cannot be refused.
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