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...
Assessment of Income from House Property - ALV determination - The Tribunal dismissed the assessee's appeal and upheld the ITD's order. The Tribunal directed the Assessing Officer to adopt the municipal value adopted by the Chennai Corporation for determining the annual letting value of the property.
Assessment of Income from House Property - ALV determination - The Tribunal dismissed the assessee's appeal and upheld the ITD's order. The Tribunal directed the Assessing Officer to adopt the municipal value adopted by the Chennai Corporation for determining the annual letting value of the property.
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