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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Genuineness of expenditure - Consultancy charges paid to three directors of the assessee company over and above the remuneration - these directors are separately assessed to tax and have duly declared the consultancy charges received from the assessee company and paid due taxes thereon. - CIT(A) rightly deleted the additions - AT
Genuineness of expenditure - Consultancy charges paid to three directors of the assessee company over and above the remuneration - these directors are separately assessed to tax and have duly declared the consultancy charges received from the assessee company and paid due taxes thereon. - CIT(A) rightly deleted the additions - AT
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