Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Revision u/s 263 by CIT - As against the interest income as per Form 26AS, the assessee has accounted for the same at less in the P&L account and there is under assessment of interest income which the AO failed to enquire. - Revision proceedings are valid - AT
Revision u/s 263 by CIT - As against the interest income as per Form 26AS, the assessee has accounted for the same at less in the P&L account and there is under assessment of interest income which the AO failed to enquire. - Revision proceedings are valid - AT
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