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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Section 120(1) (2) and (5) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities - Jurisdiction to exercise of power of Assessing officer (AO) - Jurisdiction to conduct of Faceless Assessment proceedings - Notification
Section 120(1) (2) and (5) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities - Jurisdiction to exercise of power of Assessing officer (AO) - Jurisdiction to conduct of Faceless Assessment proceedings - Notification
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