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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
TDS u/s 194I - Levy of interest u/s 201(1A) - lease rent paid to Noida authority - If the said interest has already been paid by the NOIDA, no recovery can be made from the assessee for the said amount of the interest. - Assessee directed to cooperate and provide the relevant information required by the AO - AT
TDS u/s 194I - Levy of interest u/s 201(1A) - lease rent paid to Noida authority - If the said interest has already been paid by the NOIDA, no recovery can be made from the assessee for the said amount of the interest. - Assessee directed to cooperate and provide the relevant information required by the AO - AT
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