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...
Dismissal of appeal of assessee ex-parte before the Ld.CIT(A) - there was no compliance from the assessee to the notices issued and served on the assessee - the Assessing Officer treated the receipt of land as income from other sources, which was contested by the appellant's husband, stating it should be exempt due to its origin from an institution with Section 12A registration. The court directed the matter back to the Commissioner of Income Tax (Appeals) for further consideration, emphasizing the principles of natural justice and affording the appellant another opportunity to present their case.
Dismissal of appeal of assessee ex-parte before the Ld.CIT(A) - there was no compliance from the assessee to the notices issued and served on the assessee - the Assessing Officer treated the receipt of land as income from other sources, which was contested by the appellant's husband, stating it should be exempt due to its origin from an institution with Section 12A registration. The court directed the matter back to the Commissioner of Income Tax (Appeals) for further consideration, emphasizing the principles of natural justice and affording the appellant another opportunity to present their case.
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