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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Disallowance of expenses on account of organizing conference and seminars for the doctors and healthcare professionals - the assessee has not supplied any name and address of the healthcare personnel, to whom the conference or travel expenses have been reimbursed. - These expenditure falls under prohibited activity and therefore, expenses incurred thereon have been validly disallowed - AT
Disallowance of expenses on account of organizing conference and seminars for the doctors and healthcare professionals - the assessee has not supplied any name and address of the healthcare personnel, to whom the conference or travel expenses have been reimbursed. - These expenditure falls under prohibited activity and therefore, expenses incurred thereon have been validly disallowed - AT
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