Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
Rejection of application seeking amendment of the bill of entries u/s 149 - mis-declaration of the HSN Code due to clerical error - The appellant argued that the mis-declaration was a mistake, and they had been classifying their goods correctly before and after the incident. - The Tribunal found merit in the appellant's argument and ordered the Customs Authorities to amend the Bill of Entries under Section 149 of the Customs Act. The appellant was directed to deposit the requisite fee for the amendment.
Rejection of application seeking amendment of the bill of entries u/s 149 - mis-declaration of the HSN Code due to clerical error - The appellant argued that the mis-declaration was a mistake, and they had been classifying their goods correctly before and after the incident. - The Tribunal found merit in the appellant's argument and ordered the Customs Authorities to amend the Bill of Entries under Section 149 of the Customs Act. The appellant was directed to deposit the requisite fee for the amendment.
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