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...
The appeal pertains to the Assessment Year 2017-18, with the appellant contesting the rejection of agricultural income and the addition of cash deposits during demonetization. The appellant provides comprehensive documentation supporting both claims, while the department fails to furnish conclusive evidence against them. The ITAT finds in favor of the appellant, deleting the additions made by the Assessing Officer.
The appeal pertains to the Assessment Year 2017-18, with the appellant contesting the rejection of agricultural income and the addition of cash deposits during demonetization. The appellant provides comprehensive documentation supporting both claims, while the department fails to furnish conclusive evidence against them. The ITAT finds in favor of the appellant, deleting the additions made by the Assessing Officer.
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