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...
Depreciation on landed property - disallow depreciation on land cost and added back to the total income - The ITAT held that Depreciation on landed property is not allowable under the Income Tax Act, 1961.
Depreciation on landed property - disallow depreciation on land cost and added back to the total income - The ITAT held that Depreciation on landed property is not allowable under the Income Tax Act, 1961.
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