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...
Reopening of assessment u/s 147 - order passed u/s 148A(d) - non disposal of response filed by the petitioner - AO directed to carry out a de novo exercise. AO will also accord a personal hearing to the authorized representative of the petitioner. - HC
Reopening of assessment u/s 147 - order passed u/s 148A(d) - non disposal of response filed by the petitioner - AO directed to carry out a de novo exercise. AO will also accord a personal hearing to the authorized representative of the petitioner. - HC
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