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...
Addition of income from other sources u/s 69A - Assessee was found in possession of loose slips - appellant was not found to be owner of any money, Bullion or Jewellery etc. - assessee challenged addition as made on assumption and presumption - CIT(A) was not justified in confirming the addition ignoring the affidavit and rebuttal in violation of principles of natural justice. - AT
Addition of income from other sources u/s 69A - Assessee was found in possession of loose slips - appellant was not found to be owner of any money, Bullion or Jewellery etc. - assessee challenged addition as made on assumption and presumption - CIT(A) was not justified in confirming the addition ignoring the affidavit and rebuttal in violation of principles of natural justice. - AT
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