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...
For the benefit of TDS deduction on later date - As assessee filed ROI on accruals basis and TDS deducted on subsequent FY - On an application made by assessee within 2 FY from the end of FY in which ROI filed he can avail the benefit of TDS as per the section 155(20)
For the benefit of TDS deduction on later date - As assessee filed ROI on accruals basis and TDS deducted on subsequent FY - On an application made by assessee within 2 FY from the end of FY in which ROI filed he can avail the benefit of TDS as per the section 155(20)
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