Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Disallowance with regard to provision made for maintenance of the roads - the maintenance expenditure to be incurred in five years was ₹ 60.34 crore, project operations were started on 09.08.2011 and estimation of maintenance expenditure was estimated to ₹ 12.07 crores and being not having full year operations of the project, provision was created for only one quarter i.e. ₹ 12.07 crore/4 i.e. ₹ 3 crore. - the claim of provision as made by the assessee is in accordance with settled principal of law - AT
Disallowance with regard to provision made for maintenance of the roads - the maintenance expenditure to be incurred in five years was ₹ 60.34 crore, project operations were started on 09.08.2011 and estimation of maintenance expenditure was estimated to ₹ 12.07 crores and being not having full year operations of the project, provision was created for only one quarter i.e. ₹ 12.07 crore/4 i.e. ₹ 3 crore. - the claim of provision as made by the assessee is in accordance with settled principal of law - AT
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