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...
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Validity of promissory notes - promissory notes are executed for a valid consideration or not - merely, because a different ink is used in respect of the name of the creditor and date of the instruments, we cannot come to a conclusion that the Negotiable Instrument is vitiated by material alteration in the absence of any plea or independent evidence in support of the same. - HC
Validity of promissory notes - promissory notes are executed for a valid consideration or not - merely, because a different ink is used in respect of the name of the creditor and date of the instruments, we cannot come to a conclusion that the Negotiable Instrument is vitiated by material alteration in the absence of any plea or independent evidence in support of the same. - HC
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