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...
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Refusal to appoint an arbitrator and refer the dispute to the arbitrator - The dispute is with respect to the Share Subscription and Shareholders Agreement which is altogether different from the allegations of mismanagement and oppression at the instance of minority shareholder initiated by the respondent. - The High Court has erred in dismissing the application u/s 11(6) of the Act, 1996 and has erred in refusing to appoint an arbitrator - SC
Refusal to appoint an arbitrator and refer the dispute to the arbitrator - The dispute is with respect to the Share Subscription and Shareholders Agreement which is altogether different from the allegations of mismanagement and oppression at the instance of minority shareholder initiated by the respondent. - The High Court has erred in dismissing the application u/s 11(6) of the Act, 1996 and has erred in refusing to appoint an arbitrator - SC
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