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...
Eligibility of relief u/s 89 r.w. Rule 21A of I.T. Rules - Amount to be spread over the years including future years - compensation received by the assessee as only salary received in advance OR or as 'compensation on termination of employment' - Company was closed down - company has paid the 'one time lump-sum ex-gratia amount' as deemed 'salary' paid to an ex-employee in advance - ITAT has already decided the compensation received by the assessee as only salary received in advance - AO directed to allow the claim of the assessee u/s. 89 r.w. Rule 21A of I.T. Rules - AT
Eligibility of relief u/s 89 r.w. Rule 21A of I.T. Rules - Amount to be spread over the years including future years - compensation received by the assessee as only salary received in advance OR or as 'compensation on termination of employment' - Company was closed down - company has paid the 'one time lump-sum ex-gratia amount' as deemed 'salary' paid to an ex-employee in advance - ITAT has already decided the compensation received by the assessee as only salary received in advance - AO directed to allow the claim of the assessee u/s. 89 r.w. Rule 21A of I.T. Rules - AT
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