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...
Excess stock of Gold and Silver Jewellery as found during the course of survey proceedings - Additions based on admission in the Statement by the appellant - CIT(A) set aside the demand without calling the remand report from AO - Order of CIT(A) set aside - Matter restored back to AO - AT
Excess stock of Gold and Silver Jewellery as found during the course of survey proceedings - Additions based on admission in the Statement by the appellant - CIT(A) set aside the demand without calling the remand report from AO - Order of CIT(A) set aside - Matter restored back to AO - AT
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