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...
Order u/s 197 refusing to grant a certificate of tax deduction at source at Nil rate - Perusal of Rule 28AA of the Income Tax Rules shows that the considerations prescribed under clause (2) are mandatory and the department is bound to determine the yearly TDS rates on the four parameters prescribed therein. - It is settled law that the Government is bound to follow the rules and standards they themselves had set on pain of their action being invalidated. In the present case, the assessing officer has not followed the aforesaid rule as there is no reference in the impugned reason to any computation carried out under Rule 28AA. - HC
Order u/s 197 refusing to grant a certificate of tax deduction at source at Nil rate - Perusal of Rule 28AA of the Income Tax Rules shows that the considerations prescribed under clause (2) are mandatory and the department is bound to determine the yearly TDS rates on the four parameters prescribed therein. - It is settled law that the Government is bound to follow the rules and standards they themselves had set on pain of their action being invalidated. In the present case, the assessing officer has not followed the aforesaid rule as there is no reference in the impugned reason to any computation carried out under Rule 28AA. - HC
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