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...
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Joint and several liability of partners for tax payable by firm - legality and validity of order passed u/s 188A directing to make payment of the tax arrears as mentioned in the order - petitioner having retired as partner of the firm with effect from 31.03.2012 raising any demand against the petitioner for assessment year 2013-14 and onwards does not arise - HC
Joint and several liability of partners for tax payable by firm - legality and validity of order passed u/s 188A directing to make payment of the tax arrears as mentioned in the order - petitioner having retired as partner of the firm with effect from 31.03.2012 raising any demand against the petitioner for assessment year 2013-14 and onwards does not arise - HC
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